TMI Blog2018 (8) TMI 539X X X X Extracts X X X X X X X X Extracts X X X X ..... g, therefore, it cannot be said that any deposit made during the investigation so made by the assessee is not a duty but only a deposit - Once the adjudication authority confirms the demand the said amount stands confirmed as duty only, the same being the duty stands appropriate against the demand confirmed in the adjudication order. For this reason also the amount even though that paid during the investigation, shall be considered as payment of duty. The refund of such duty amount is clearly governed by the Section 11B, of Central Excise Act, 1944 - In case of refund under Section 11B provision, of interest is available Under Section 11BB. In terms of such section, of interest is payable only from the date after completion of 3 months f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the impugned order. He submits that the amount paid by the appellant is towards the duty due to the investigation for demand of duty initiated. Therefore, the payment made during the investigation by the appellant is the amount of duty only. Hence, the refund of the same is applicable Under Section 11B of Central Excise Act, 1944. Hence, the interest provided Under Section 11BB is only from the date after 3 months of filling of refund claim, therefore, the interest in the present case is not payable by the revenue to the appellant. In support of his submission, he placed reliance on the following judgment: Ajay Metachem Sud Lchemie Pvt. Ltd Vs. Commr. or c. EX., Ranchi 2014 (303) E.L.T. 280 (Tri.-Kolkata) Gyal M.G. Gases Pvt. L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... governed by the Section 11B, of Central Excise Act, 1944. In case of refund under Section 11B provision, of interest is available Under Section 11BB. In terms of such section, of interest is payable only from the date after completion of 3 months from the date of filling the refund application. Therefore, the interest in any case is not payable from the date of deposit of the amount during the investigation. On the issue of interest on refund of duty the Hon ble Supreme Court in the case of Ranbaxy Laboratories Ltd Vs. Union of India 2011 (273) ELT 3 (S.C) wherein, the Court has held that the interest on refund Under Section 11B is payable only from the date of expiry of three months from the date of receipt of application for refund, Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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