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2017 (12) TMI 323

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..... ecided against appellant. - E/85327/17-Mum - A/90558/17/SMB - Dated:- 27-10-2017 - Dr. D. N. Panda, Judicial Member Shri K. Shroff, Advocate, for appellant Shri M. Suresh, Deputy Commissioner (AR), for respondent ORDER Submission of appellant is that anti-dumping duty cannot be levied during intervening period i.e. between the period of expiry of provisional notification and issuance of definitive levy notification. Explaining the history of the case, learned counsel submitted that when the appellant faced adjudication raising duty demand of ₹ 12,56,336/- in terms of order dated 23.7.2005, without seeking appeal remedy before Commissioner (Appeals), was before the Hon ble High Court of Bombay in Writ Petition No. .....

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..... e date of application, no interest is admissible. 5. Heard both sides. 6. Section 11B of the Central Excise Act, 1944 has made provision for refund, which is reproduced below for convenience of reading:- 11B. Claim for refund of duty. - (1) Any person claiming refund of any duty of excise and interest, if any, paid on such duty may make an application for refund of such duty and interest if any, paid on such duty to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise before the expiry of one year from the relevant date in such form and manner as may be prescribed and the application shall be accompanied by such documentary or other evidence including the documents referred to in section 12A as .....

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..... nt is relatable to --- (a) rebate of duty of excise on excisable goods exported out of India or on excisable materials used in the manufacture of goods which are exported out of India; (b) unspent advance deposits lying in balance in the applicant's current account maintained with the Commissioner of Central Excise; (c) refund of credit of duty paid on excisable goods used as inputs in accordance with the rules made, or any notification issued, under this Act; (d) the duty of excise and interest, if any, paid on such duty paid by the manufacturer, if he had not passed on the incidence of such duty and interest, if any, paid on such duty to any other person; (e) the duty of excise and interest, if any, paid on su .....

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..... ibed by sub-section (2) of Section 11B. 8. Section 11BB of the Central Excise Act, 1944 granting interest on delayed refund reads as under:- 11BB. Interest on delayed refunds. - 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, not below five per cent and not exceeding thirty per cent per annum as is for the time being fixed by the Central Government, by Notification in the Official Gazette, on such duty from the date immediately after the expiry of three months from the date of receipt of such application till the .....

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..... he provisions contained in Section 11B and Section 11BB demonstrates that an order of refund under Section 11B(2) is pre-requisite and default in carrying out the provision of Section 11BB gives rise to interest. This follows the ratio laid down by Apex Court in the case of Ranbaxy Laboratories Ltd. Vs. UOI 2011-TIOL-105-SC-CX as well as judgment of Hon ble High Court of Bombay in the case of CCE, Pune-III vs. Ballarpur Industries Ltd. - 2009-TIOL-34-HC-MUM-CX . Tribunal not being the court of equity, it is difficult to entertain the prayer of the appellant for grant of interest from the date of deposit of the amount made in accordance with the order of Hon ble High Court as aforesaid. Accordingly appeal is dismissed. (Dictated a .....

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