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TMI Blog2020 (2) TMI 752X X X X Extracts X X X X X X X X Extracts X X X X ..... est under Section 11BB would be payable for delay on the said principal sum due to them in terms of Section 11B in view of the fact the as per Board's Circular 682/73/2002-CX dated 19.12.2002, as amended vide 842/19/2006-CX dated 08.12.2006 the provisions of section 11B of the Central Excise Act, 1944 would not apply in case of refund sanctioned under area based exemption notifications. 2. Whether the impugned Order-in-Appeal is required to be modified and partially set aside by the Hon'ble CESTAT in the light of the facts mentioned herein above. (3). Whether Hon'ble CESTAT would pass order as deem fit and proper. 3. The respondent herein is an assessee who operates in North Eastern part of India and has claimed the benefit of Area ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... operationalize the exemption envisaged in these two notifications. In view of this aspect of the matter, the provisions of Section 11B of the Central Excise Act, 1944 would not apply in the case of these notifications." 4. It is the case of the Revenue that in view of the explicit instruction of the CBIC that the refunds under exemption Notification are different from the Refunds under Section 11B, interest under Section 11BB is not payable in this case and the Ld. Commissioner (Appeals) in the impugned Order has wrongly allowed interest on the refund amount. It is their prayer that the same may be set aside to this extent. 5. We have considered the arguments of the Revenue in the case and perused the circulars relied upon by the Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onth to the month under consideration and, thereafter, may adjust the amount of refund by such amount as may be necessary in the subsequent refunds. 26. Thus, it is quite clear the once it is held that a manufacturer is entitled to exemption of excise duty in terms of the notification dated 8- 7-1999, the excise duty paid shall be refunded to the manufacturer as per the schedule mentioned in the said notification. Even in case of likely delay, refund has to be made on provisional basis. Therefore, there cannot be any manner of doubt that the admissible excise duty refund cannot be withheld by the central excise authority. 27. Section 11B of the Central Excise Act, 1944 deals with claim for refund of duty. It provides that any person c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es not distinguish or differentiate between any kind of excise duty refund, whether duty paid in excess or duty paid which are exempted. As pointed out by the Hon'ble Supreme Court in the case of Ranbaxy Laboratories Ltd. v. Union of India reported in (2011) 10 SCC 292 = 2011 (273) E.L.T. 3 (S.C.) = 2012 (27) S.T.R. 193 (S.C.), it is a well-settled proposition of law that a fiscal legislation has to be construed strictly and one has to look merely at what is said in the relevant provision; there is nothing to be read in; nothing to be implied and there is no room for any intendment. 30. In the case of Ranbaxy Laboratories Limited (supra), Hon'ble Supreme Court while examining the aforesaid two provisions, referred to a circular dated 1-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... today. 33. Writ petitions are allowed. However, looking to the facts and circumstances of the cases, there will be no order as to cost. 6. We find that this judgment of the Hon'ble High Court of Gauhati has not been reversed by the Supreme Court. In the case of Dharampal Satyapal Ltd. [2018 362 ELT 776 (GAU)], the Hon'ble High Court of Gauhati has followed the ratio of the case of Amalgamated Plantations (P) Ltd. (Supra). Revenue's Appeal against this judgment has been admitted by the Hon'ble Apex Court but has not been stayed or set aside [2018 (362) ELT A208 (SC)]. 7. In view of the above, we find the settled legal position as on today is that interest is payable under Section 11BB in respect of refunds sanctioned as per Area Based ..... X X X X Extracts X X X X X X X X Extracts X X X X
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