TMI Blog2017 (11) TMI 937X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Appellant are entitled to interest on expiry of three months from the date of filing of refund claims - appeal allowed - decided in favor of appellant. - Central Excise Appeal No. 11048 of 2015 -SM - A/13364/2017 - Dated:- 6-11-2017 - Dr. D.M. Misra, Member (Judicial) Shri Willingdon Christian, Advocate for the Appellant Shri L. Patra, A.R. for the Respondent ORDER Per Dr. D.M. Misra Heard both sides. 2. This Appeal is filed against the Order-in-Appeal No.VAD-EXCUS-ANAND-APP-63/2015-16 dated 29.4.2015 passed by the Commissioner (Appeals), Central Excise, Customs Service Tax, Vadodara. 2. Briefly stated the facts of the case are that the Appellant filed two refund claims on 27.10.1998 and 01.10. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said order, the Appellant filed an Appeal before the ld. Commissioner (Appeals), who in turn rejected their Appeal. Hence, the present Appeal. 3. Ld. Advocate Shri Willingdon Christian for the Appellant submits that refund claims though filed on 27.10.98 for ₹ 41,16,535/- and on 01.10.99 for ₹ 3,06,887/-, therefore, they are entitled to interest three months after expiry of the refund claims in view of the judgment of the Hon ble Supreme Court in the case of Ranbaxy Laboratories Ltd. Vs. UOI - 2012 (27) STR 193 (SC). 4. Ld. A.R. for the Revenue reiterates the findings of the ld. Commissioner (Appeals). 5. I find that the issue of allowing interest under Section 11BB of CEA, 1944 on delayed refund is no more res inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the date of receipt of the application for refund, the amount claimed is still not refunded. Thus, the only interpretation of Section 11BB that can be arrived at is that interest under the said Section becomes payable on the expiry of a period of three months from the date of receipt of the application under sub-section (1) of Section 11B of the Act and that the said Explanation does not have any bearing or connection with the date from which interest under Section 11BB of the Act becomes payable. 11. At this juncture, it would be apposite to extract a Circular dated 1st October 2002, issued by the Central Board of Excise Customs, New Delhi, wherein referring to its earlier Circular dated 2nd June 1998, whereby a direction was is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nconvincing. In one case of consequential refund, the jurisdictional Central Excise officers had taken the view that since the Tribunal had in its order not directed for payment of interest, no interest needs to be paid. 2. In this connection. Board would like to stress that the provisions of section 11BB of Central Excise Act, 1944 are attracted automatically for any refund sanctioned beyond a period of three months. The jurisdictional Central Excise Officers are not required to wait for instructions from any superior officers or to look for instructions in the orders of higher appellate authority for grant of interest. Simultaneously, Board would like to draw attention to Circular No.398/31/98-CX., dated 2-6-98 [1998 (100) E.L.T. T16 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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