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TMI Blog2018 (2) TMI 638X X X X Extracts X X X X X X X X Extracts X X X X ..... and finally vide order dated 28.03.2005 refund claim of Rs. 1,73,69,091/- was sanctioned to the appellant but no interest was given. Later on, the appellant filed letter dated 15.10.2007 to claim interest. The said letter was dealt by the Revenue and it was observed that refund claim dated 06.12.2005 has dealt the issue of interest and wherein it has been held that provisions of Section 11BB of the Central Excise Act are not attracted and said order has not been challenged by the appellant. Therefore, refund claim is not maintainable. The said order was challenged by the appellant before the ld. Commissioner (Appeals) who held that appeal is infructuous and not maintainable. Aggrieved from the said order the appellant is before us. 3. Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ths of filing - regarding I am directed to invite your attention to provisions of section 11BB of Central Excise Act, 1944 that wherever the refund/rebate claim is sanctioned beyond the prescribed period of three months of filing of the claim, the interest thereon shall be paid to the applicant at the notified rate. Board has been receiving a large number of representations from claimants to say that interest due to them on sanction of refund/rebate claims beyond a period of three months has not been granted by Central Excise formations. On perusal of the reports received from field formations on such representations, it has been observed that in majority of the cases, no reason is cited. Wherever reasons are given, these are found to be v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant. Therefore, we hold that it was not required by the appellant to claim interest as it flows automatically that while sanctioning refund, if same is not sanctioned within three months from the date of application of refund. Therefore, on the said ground, the impugned order is not sustainable and the same is set-aside. We further note that the Hon'ble Apex Court in the case of Ranbaxy Laboratories Limited (supra) has observed as under:- "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 interest under Section 11BB of the Act commences from the date of expiry of three months from the date of receipt of application for refund under Section 11B(1) of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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