TMI Blog2017 (2) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod from the date on which order of refund is made - the appellant entitled to refund of interest for the period, 07/03/2000 till 13/06/2005, the date on which refund was granted finally - appeal allowed - decided in favor of appellant. - E/2404/2008-EX[DB] - A/70050/2017 - Dated:- 20-12-2016 - Mr. Anil Choudhary, Member (Judicial)and Mr. Anil G. Shakkarwar, Member (Technical) Shri Atul Kumar Gupta, Advocate, for Appellant Shri Rajeev Ranjan, Joint Commissioner (AR), for Respondent ORDER The present appeal is filed by the appellant, M/s Metzeler Automative Profiles Ltd., against Order-in-Appeal No. 176-CE/GZB/2008 dated 29/08/2008 passed by Commissioner of Central Excise Customs (Appeals), Ghaziabad. 2. The is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Order No. 170/2004-NB(A) dated 05/03/2004 it was held, held - no opportunity was given to the assessee before Commissioner appeals to set up defence against rejection of refund claim on such additional ground that is the contention of the appellant-assessee that only amortized value of tools should be included in the value of clearances. Thus, Adjudicating Authority Commissioner (Appeals) rejected refund claim in gross violation of principles of natural Justice and accordingly, remanded the matter for De-novo Adjudication of refund claim. In response to the remand order passed by this Tribunal, the Assistant Commissioner vide Order-in-Original dated 30/06/2005, sanctioned the refund claim holding that the amortized cost of the amount r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt held that the liability of Revenue to pay interest under Section 11BB of the Central Excise Act, 1944 commences from the date of expiry of three months, from the date of receipt of application for refund under Section 11BB of the Central Excise Act, 1944 and not on the expiry of the said period from the date on which order of refund is made. 6. The ld. A.R. relies on the impugned order. 7. Having considered the rival contentions following the ruling of Hon ble Supreme Court in the case of Ranbaxy Laboratories Ltd. (supra) we allow this appeal, holding that the appellant entitled to refund of interest for the period, 07/03/2000 till 13/06/2005, the date on which refund was granted finally. The Adjudicating Authority is directed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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