TMI Blog2020 (10) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... Act shall not make the order of the adjudicating authority on better footing. The fact is on record that the adjudicating authority sanctioned refund claim under Section 11B of the act, therefore, provisions 11BB of Central Excise Act, 1944 are attracted to the facts of this case for entertaining the claim of interest - the appellant is entitled to claim interest on delayed refund. From which date the appellant is entitled to claim interest on delayed refund? - HELD THAT:- It is a settled law of by the Hon ble Apex Court in the case of RANBAXY LABORATORIES LTD. VERSUS UNION OF INDIA AND ORS. [ 2011 (10) TMI 16 - SUPREME COURT] that assessee is entitled to claim interest on delayed refund after three months from the date of filing of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y erroneously sanctioned the refund claim under Section 11B of the Central Excise Act, 1944 but in this case the appellant has filed refund claim under Rule 5 of Cenvat Credit Rules, 2004, therefore the claim of interest is not maintainable. 3. Against the said order, the appellant is before me. 4. The Ld. Counsel for the appellant submits that the Ld. Commissioner (Appeal) rejected their interest on the ground that for the refund claims filed under Rule 5 of Cenvat Credit Rules, 2004 there is no provision to pay interest on delayed refund. He drew the attention to the decision of the Hon ble High Court of Gujarat in the case of C.C.E vs. Reliance Industries ltd. reported in 2010 (259) E.L.T. 356 (Guj.) to say that refund claims under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 11B of Central Excise Act, 1944 and the said part of the order has attained finality as the revenue had not challenged the said order before any appellate authority. In that circumstances, in the impugned order mere mentioning that the adjudicating authority has erroneously sanctioned refund claim under Section 11B of the Act shall not make the order of the adjudicating authority on better footing. The fact is on record that the adjudicating authority sanctioned refund claim under Section 11B of the act, therefore, provisions 11BB of Central Excise Act, 1944 are attracted to the facts of this case for entertaining the claim of interest. 8. In view of these, I hold that the appellant is entitled to claim interest on delayed refund. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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