TMI Blog2022 (2) TMI 954X X X X Extracts X X X X X X X X Extracts X X X X ..... rovisions of Section 11BB of the Central Excise Act, 1944, it transpires that if the refund amount is not paid within the stipulated time frame of three months from the date of filing of the application, then the department is exposed to the interest liability for the period of expiry of three months till the date of actual sanction of the refund amount. Considering the Revenue loss on account of payments of interest for delayed sanction of refund, the Central Board of Excise and Customs (CBEC) vide Circular dated 30.05.1995 had clarified that if any defect in refund application is observed by the department, then the same had to be communicated to the party/claimant within 48 hours from the time of receipt of the refund application. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 018 - FINAL ORDER NO. 50151-50153/2022 - Dated:- 17-2-2022 - MR. S.K. MOHANTY, MEMBER (JUDICIAL) Mr. Ankur Upadhyay, Advocate for the Appellant Mr. Ravi Kapoor, Authorised Representative for the Respondent ORDER The issue involved in all the three Appeals is identical and accordingly, the same are taken up for hearing together and a common order is being passed. 2. Briefly stated, the facts of the case are that the Appellant herein is engaged in the manufacture of Soya Flour, Soya Flacks, Soya Grits, texture Vegetable Proteins etc., falling under Chapter 15 to 35 of the Central Excise Tariff Act, 1985. The Appellant mostly exports the said products to outside the country. For exportation of the said goods, the Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudication orders in sanctioning the refund amount to the Appellant. Since, the original authority did not consider payment of interest on delayed sanction of refund in terms of Section 11BB of the Central Excise Act, 1944, the Appellant had filed Appeal against such de-novo adjudication orders before the learned Commissioner (Appeals). The Appeals filed by the Appellant were rejected on the ground that there was no delay on the part of the department in sanctioning the refund amount inasmuch as the refund applications were processed after submission of all the relevant documents by the appellant and that since the refund was granted within the stipulated time frame of three months, the benefit provided under Section 11BB ibid for grant o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in sanction of the refund amount in favour of the Appellant, the provisions of Section 11BB do not have any application for payment of the interest amount, as claimed by the Appellant. He has relied upon the judgment of Hon ble Supreme Court in the case of Mihir Textile Ltd- 1997(92) E.L.T. 9(S.C.) and the judgment of Hon ble Himachal Pradesh High Court in the case of C.C.E. Vs. M/s Indian Overseas Corporation-2009(234) E.L.T. 405(H.P.), to support the case of Revenue that the Appellant should not be eligible for the interest amount claimed by them. 6. Heard both sides and examine the case records. 7. I find that the learned Assistant Commissioner in the original order dated 12.09.2017 had considered the refund application filed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rty/claimant within 48 hours from the time of receipt of the refund application. It is an admitted fact on record that the department had not observed the guidelines provided in the Circular dated 30.05.1995. Since, the refund applications filed by the Appellant in 2009 were ultimately considered for grant of refund in the year 2017, admittedly there is delay and as such, the provisions of Section 11BB ibid are automatically attracted for payment of interest on the delayed sanction of the refund amount. I find that there is no substance in the submissions made by the learned AR for Revenue that the revised application filed by the Appellant in the year 2017 were to be considered as the relevant date of filing of applications for grant of r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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