TMI Blog2018 (7) TMI 992X X X X Extracts X X X X X X X X Extracts X X X X ..... e adjudicating order also and the same has only been denied on the ground that this Tribunal has not directed for payment of interest on delay refund and also that there is no provision for grant of interest under Rule 10 of 2010 Rules. Merely because the interest on refund is not directed doesn’t mean that it has been refused or rejected. Appeal allowed - decided in favor of appellant. - Appeal No. E/51228/2018-SM - A/52444/2018-SM[BR] - Dated:- 6-7-2018 - Mr. Ajay Sharma, Member (Judicial) Ms. Sukriti Das, Advocate - for the appellant Shri H.C. Saini, D.R. - for the respondent ORDER Per Ajay Sharma: This appeal has been filed from the impugned order dated 25.1.2018 passed by the Commissioner (Appeals). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ginal dated 19.10.2016 although allowed abatement of duty amounting to ₹ 8,07,500/- for 17 days (from 10.11.2011 to 26.11.2011) under Rule 10 of 2010 Rules, but rejected the appellant s claim for interest on the ground that there is no provision for grant of interest under Rule 10 of the 2010 Rules. The Appellate Authority in the impugned order also upheld the view taken by the Adjudicating Authority. 4. I have heard ld. Counsel for the Appellant and ld. AR for the department and perused the record. I have also gone through the complete record of earlier Appeal No. E/50152/2014-EX(SM) filed by the Appellant which has been allowed by this Tribunal vide order dated 19.7.2016. Ld. AR appearing for the department reiterated the finding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n (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 date of refund of such duty : Provided that where any duty ordered to be refunded under sub-section (2) of section 11B 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 inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... troduces a deeming fiction that where the order for refund of duty is not made by the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise but by an Appellate Authority or the Court, then for the purpose of this Section the order made by such higher Appellate Authority or by the Court shall be deemed to be an order made under sub-section (2) of Section 11B of the Act. It is clear that the Explanation has nothing to do with the postponement of the date from which interest becomes payable under Section 11BB of the Act. Manifestly, interest under Section 11BB of the Act becomes payable, if on an expiry of a period of three months from the date of receipt of the application for refund, the amount claimed is still no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onth in advance which appellant did not pay in time, therefore, the same was paid alongwith interest. Later on, the abatement claims were filed for that month and abatement claim was held to be correct. In that circumstances, the claim of the appellant for interest for the abated amount is not sustainable, as per the Pan Masala Packing Machines (Capacity determination and collection of Duty) Rules, 2008 assessee is required to pay duty on the 5th day of the month, therefore, the duty was required to be paid in advance. Therefore, the duty paid by the appellant in terms of Pan Masala Packing Machines (Capacity determination and collection of Duty) Rules, 2008 is required to pay in advance which appellant fail to do so, therefore, the interes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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