TMI Blog2020 (5) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... emplate for returning of any refund claims - As rightly held by the Tribunal cause of action for claiming interest would arise after 3 months from the date of filing of said refund claim. If at all the application is defective, it would only be an irregularity not illegality. The application for refund would not be contrary to Section 11B of the Central Excise Act, 1944 and as such we are not inclined to admit this appeal, since there is no substantial question of law involved in this appeal for being adjudicated - appeal dismissed. - CSTA NO.3/2018 - - - Dated:- 11-3-2020 - HON BLE MR. JUSTICE ARAVIND KUMAR AND HON BLE MR. JUSTICE HEMANT CHANDANGOUDAR APPELLANT (BY SRI. JEEVAN J NEERALGI, ADVOCATE) JUDGMENT ARAVIND KUMAR J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and also seeks for same being answered in favour of the revenue. 4. Respondent herein had exported iron ore fines and was required to pay differential duty of customs @ ₹ 250/- per metric tonne if the Fe content was more than 60%. Test conducted disclosed that content was 62.1% and as such respondent was directed to pay the differential duty of ₹ 55,00,000/-. Not being satisfied with the analysis report, respondent sought for sealed counter samples and bank guarantee issued by the respondent to the extent of ₹ 13,75,000/- was invoked. Show cause notice issued on 08.08.2008 was adjudicated by original authority in O-I-O No.13/2009 (Commissioner) and by order dated 22.09.2009 proceedings came to be dropped. It is thereaft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held that claims were returned due to deficiency and deficiency memos having been addressed itself would evidence that there cannot be a claim for interest as no show cause notice was issued, is erroneous conclusion as provisions of Section 11B of the Central Excise Act, 1944, do not contemplate for returning of any refund claims. By relying upon the judgment in the matter of RANBAXY LABORATORIES LTD. Vs. UNION OF INDIA reported in 2011 (273) ELT 3 whereunder it has been held that interest liability arise after expiry of three months from the date of receipt of such application has allowed the interest from 27.01.2010 namely date on which the interest was claimed by the respondent. As rightly held by the Tribunal cause of action for cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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