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2017 (10) TMI 1179

Interest on delayed refund - Section 11BB of the CEA - relevant date - Held that: - interest on delayed refund is payable under Section 11BB of the Act on expiry of the period of three months from the date of application under Section 11B(1) of the Act and not from the date of order of refund or appellate order - we direct Mr. Mahabir, Deputy Commissioner, Central Excise/ GST, Division-II, C-56/42, Sectory-62, Noida - 201307 to file an explanation/ show cause reply, as to why not a reference be .....

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tter dated 23/03/2017. In the said letter, the appellant had also mentioned that they are entitled to interest on the delayed refund under the provisions of Section 11B read with Section 11BB of the Act. 3. The said prayer for grant of refund was disposed of by the Deputy Commissioner, Mr. Mahabir, Central GST, Division-Il, Noida vide OIO No.R.01/DC/Div.-11/N-1/201718 dated 16/08/2017, whereby in Para-3.2 he has noticed that the appellant had filed refund claim for ₹ 7,07,854/- on 25/05/20 .....

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tes that the aforementioned observation of the learned Deputy Commissioner is contrary to the ruling of Hon'ble Supreme Court in the case of Ranbaxy Laboratories Ltd. Versus Union of India, reported at 2011 (273) E.L.T. 3 (SC) wherein the Hon'ble Supreme Court has observed interpreting the provisions of Section 11BB read with Section 11B as follows:- 15. In view of the above analysis, our answer to the question formulated in Para-1 (supra) is that the liability of the Revenue to pay inte .....

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from time to time. The said action of Mr. Mahabir amounts to interference in the process of administration of Justice. 6. Under these facts and circumstances, we direct Mr. Mahabir, Deputy Commissioner, Central Excise/ GST, Division-II, C-56/42, Sectory-62, Noida - 201307 to file an explanation/ show cause reply, as to why not a reference be made to the Hon'ble Allahabad High Court for drawing the proceedings of contempt under the Contempt of Court Act for disobeying the mandate of law amou .....

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