TMI Blog2017 (8) TMI 1220X X X X Extracts X X X X X X X X Extracts X X X X ..... entitled to interest - appeal dismissed - decided against Revenue. - Appeal Nos. Ex/75285/2015 - ORDER No.FO/A/76456/2017 - Dated:- 3-8-2017 - Shri P. K. Choudhary, Judicial Member Shri. K. Choudhary, Suptd. (AR) for the Petitioner Shri Arnab Chakraborty, Advocate Shri. Vinod Kr. Sharma, General Manager (Excise) for the Respondent ORDER Per Shri P. K. Choudhary The facts of the case in brief are that the respondent assessee was availing exemption in terms of Notification No. 32/99-CE dated 08.07.1999 and claimed refund of Excise Duty in case in respect of their final product Pan Masala (Plain) without tobacco. The assessee claimed interest for delayed payment of refund. The Adjudicating Authority rejected the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to the notification Nos. 56/2002 and 57/2002 both dated 14.11.2002, 32/99-CE 33/99-CE both dated 08.07.1999. 4. The Commissioner (Appeals) allowed the appeal following the decision of the Hon ble Guwahati High Court in the case of Amalgamated Plantations Pvt. Ltd. Vs. Union of India reported in 2013 (296) E.L.T. 13 (Gau.). The relevant portion of the said decision is reproduced below:- 25. Before we proceed further, relevant portion of the notification dated 8-7-1999 may be looked into. As has already been noticed earlier, the said notification has been issued amongst others in exercise of the powers conferred by sub-section (1) of Section 5A of the Central Excise Act, 1944. The exemption provided by the said notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istant Commissioner of Central Excise before the expiry of six months from the relevant date. Under sub-section (2) of Section 11B, if on receipt of any such application, the Assistant Commissioner is satisfied that the whole or any part of the duty of excise paid by the applicant is refundable, he may make an order accordingly. 28. Under Section 11BB of the Central Excise Act, 1944, if any duty ordered to be refunded under sub-section (2) of Section 11B to any applicant is not refunded within three months from the date of receipt of application under sub-section (1) of that section, there shall be paid to that applicant interest at such rate which may be fixed by the Central Board of Excise and Customs on such duty from the date immed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section 11BB of the Central Excise Act, 1944 are attracted automatically for any refund (emphasis ours) sanctioned beyond a period of three months. Hon ble Supreme Court has held that liability of the Revenue to pay interest under Section 11BB commences from the date of expiry of three months from the date of receipt of application for refund under Section 11B(1) and not on the expiry of the said period from the date on which the order of refund is made. 31. We also find that a Single Bench of this Court in 2004 (171) E.L.T. 458 (Hindustan Coca-Cola Beverages Pvt. Ltd. v. Union of India) while directing refund of excise duty paid in terms of notification dated 8-7-1999, had also directed payment of interest for delayed payment as p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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