TMI Blog2018 (6) TMI 1308X X X X Extracts X X X X X X X X Extracts X X X X ..... interest if the refund is not given within three months of an application. It does not matter whether the refund is sanctioned by the Assistant Commissioner himself or on an appeal by the Commissioner (Appeals), Appellate Tribunal or any Court. Appeal allowed - decided in favor of appellant. - Appeal No. C/30411/2018 - A/30641/2018 - Dated:- 22-6-2018 - Hon ble Mr. P. Venkata Subba Rao, Member ( Technical ) Mrs. Santhi Chandra, Advocate for the Appellant Shri B.Guna Ranjan, Superintendent /AR for the Respondent ORDER [ Order Per : Mr. P. V. Subba Rao ] 1. This is an appeal filed by the appellant against Order-in-Appeal No. VIZ-CUSTM-000-APP-059-17-18, dated 31.01.2018 passed by Commissioner (Appeals). Appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, on such duty from the date immediately after the expiry of three months from the date of receipt of such application till the date of refund of such duty: Provided that where any duty, ordered to be refunded under subsection (2) of section 27 in respect of an application under sub-section (1) of that section made before the date on which the Finance Bill, 1995 receives the assent of the President, is not refunded within three months from such date, there shall be paid to the applicant interest under this section from the date immediately after three months from such date, till the date of refund of such duty. Explanation.-Where any order of refund is made by the Commissioner (Appeals), Appellate Tribunal, National Tax Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wherein the Apex Court has held that interest liability arises in case of delayed refund and is to be paid after expiry of three months from the date of receipt of refund application, till the sanction of refund. (5) Accordingly, the impugned order is set aside and the appeals are allowed with consequential reliefs, if any with the direction to the Revenue Authorities to follow the Apex Court order in the case of Ranbaxy Laboratories Ltd., and grant interest accordingly. (6) Impugned order is set aside and the appeals are allowed. 5. Ld. Counsel argues that Hon ble Apex Court has already decided in the case of Ranbaxy Laboratories Limited (supra) that interest liability arises in case of delayed refund and the refund has to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t reflect that this issue was raised. 7. Heard both sides and perused the records. I find that the appeals for the earlier period were decided in favour of the appellant by this Bench. The refund in this case is of Special Additional Duty (SAD) under section 27A of this Act provides for payment of interest if the refund is not made within 3 months from the date of application of refund. I do not find any amendment to Section 11B of the Central Excise Act which allowed greater latitude to the appellant to file a refund claim will have a bearing on Section 27A of the Customs Act. In fact, Section 11BB of the Central Excise Act as well as Section 27A of the Customs Act are similarly worded and both provide for payment of interest if the ref ..... X X X X Extracts X X X X X X X X Extracts X X X X
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