TMI Blog2022 (6) TMI 708X X X X Extracts X X X X X X X X Extracts X X X X ..... 11BB of the Central Excise Act is deemed to be extended by Section 6 of the 2020 Act. As such, in view of the overriding effect of Section 6 of the 2020 Act, the time limit of three months prescribed for grant of refund u/s 11BB also stands extended till 30 th September, 2020. The order of refund was passed within the extended time limit and, therefore, is saved by Section 6 of the 2020 Act from being subjected to the rigors of Section 11BB of Central Excise Act - It is well settled that Tax Laws are to be interpreted strictly in terms of the terminology employed by legislature. Nothing can be inferred nor implied. Tax statute is to be plainly read without bringing the element of equity into play. Thus, the refund was sanctioned wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.02.2019. This claim was processed and refund was sanctioned in favour of the petitioner vide order dated 30th September, 2020. Since the time gap between referring of an application for refund and the order passed for refund was more than three months, the petitioner claimed interest in terms of Section 11BB of the Central Excise Act. 4. The respondents-Revenue in their counter reply do not dispute that the refund of excise duty was made after expiry of three months from the date of filing of application for the same but contend that in view of the extension of time limit specified in, or prescribed or notified in the Excise Act was extended by the 2020 Act, which extended all the prescribed periods qua discharge of duties/availing of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the Central Excise Act, 1944, the Customs Act, 1962 (except sections 30, 30A, 41, 41A, 46 and 47), the Customs Tariff Act, 1975 or Chapter V of the Finance Act,1994, as it stood prior to its omission vide section 173 of the Central Goods and Services Tax Act, 2017 with effect from the 1st day of July, 2017, the time limit specified in, or prescribed or notified under, the said Acts which falls during the period from the 20th day of March, 2020 to the 29th day of September, 2020 or such other date after the 29 th day of September, 2020 as the Central Government may, by notification, specify, for the completion or compliance of such action as- (a) completion of any proceeding or issuance of any order, notice, intimation, notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that Tax Laws are to be interpreted strictly in terms of the terminology employed by legislature. Nothing can be inferred nor implied. Tax statute is to be plainly read without bringing the element of equity into play. 7. From the aforesaid analysis what comes out loud and clear is that the refund was sanctioned within extended time period prescribed under the 2020 Act and, therefore, the claim for interest in that regard is untenable and thus is hereby rejected. 8. However, another claim raised by the petitioner is contained in Annexure P/3 as regards interest for a certain period alleged to be from 9 th October, 2015 to 8th October, 2020. Annexure P/4 dated 21.10.2020 reveals that the claim contained in Annexure P/3 dated 08.10.202 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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