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TMI Blog2018 (6) TMI 1308X X X X Extracts X X X X X X X X Extracts X X X X ..... the imported timber as they had paid VAT on the cut logs which they have sold. The claim was rejected on the ground that the goods which were sold were not the same as the goods which were imported. Aggrieved, the appellant filed appeals and finally got an order in their favour from the Hon'ble High Court of Andhra Pradesh & Telangana which directed that the refund be sanctioned to the appellant within eight weeks from the date of receipt of the order. The refund was sanctioned accordingly. 2. Thereafter, the appellant has sought interest on delayed refunds under section 27A of the Customs Act which was denied by the original authority on the ground that refund was sanctioned within the time period as indicated by Hon'ble High Court of And ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner (Appeals), Appellate Tribunal or, as the case may be, by the court shall be deemed to be an order passed under that sub-section for the purposes of this section. 3. Aggrieved, the appellant approached the Commissioner (Appeals) who vide the impugned Order-in-Appeal rejected the request for interest on the ground that refund was sanctioned within the time period specified therein. This appeal is against this order of the Commissioner (Appeals). 4. Ld. Counsel for the appellant has submitted that in an identical issue for an earlier period, appeal Nos. C/30098-30100/2018 were decided by this Bench vide final order No. A/30519-30521/2018, dated 25.04.2018. She also produced a copy of the final order which reads as follows: (3) Lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court, Supreme Court, Tribunal etc. It is her submission that the case being identical to the earlier one, their appeal may be allowed. 6. Ld. DR draws my attention to the fact that as per Section 11BB of the Central Excise Act, if any duty ordered to be refunded under sub section 2 of Section 11B of that Act to any applicant is not refunded within 3 months from the date of receipt of application under sub section (1) of that section, interest is payable. He submits that in case of Ranbaxy Laboratories Limited (supra) decided by Hon'ble Apex Court, refund claims were filed in 2003. Thereafter, w.e.f 11 May, 2007 Section 11B was amended by inserting clause (ec) in Explanation B. Thereafter, the relevant date where duty becomes refunda ..... X X X X Extracts X X X X X X X X Extracts X X X X
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