TMI Blog2023 (12) TMI 534X X X X Extracts X X X X X X X X Extracts X X X X ..... of refund of such duty. The appellants are entitled to the interest on refund since the claim of the appellants is relatable to the date of its applications, and not the date of compliance with the query raised by the Revenue. Going by the said dates of applications, the refund sanctioned vide Orders-in-Original dated 01.04.2013 are clearly beyond the prescribed period of three months. There are no reasons to sustain the impugned orders of the first appellate authority, for which reason the impugned Order-in-Appeal Nos. 135 136/2013 dated 16.07.2013 and Order-in-Appeal Nos. 141 142/2013 dated 30.07.2013 are set aside - appeal allowed. - MR. P. DINESHA, MEMBER (JUDICIAL) AND MR. M. AJIT KUMAR, MEMBER (TECHNICAL) Shri Aksh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 42088/2013) Sl. No. Date of filing of refund claim Amount of refund claimed (in Rs.) Date of Order-in-Original 1. 01.10.2012 3,083,149.20 01.04.2013 2. 06.11.2012 1,401,603.90 01.04.2013 4. Facts are not in dispute and the scope of the above appeals lies on a very narrow compass; the only issue is: whether the appellants are entitled for the interest on refund, as claimed by them? 5. The following facts are relevant for our consideration: - Applications for refund of Additional Duty of Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order Nos. 40727-40728 of 2016 dated 03.05.2016 in Customs Appeal Nos. 41509 and 41510 of 2015 and this Bench, after observing that interest was payable for delay, however, had remanded the cases back to the file of the original authority. He would also refer to paragraph 5 of the Final Order ( supra ) to contend that the Board Circular relied upon by the Revenue has been set aside by the Hon ble Madras High Court in the case of M/s. KSJ Metal Impex (P) Ltd. v. Under Secretary (Cus.), M.F. (D.R.) [2013 (294) E.L.T. 211 (Mad.)] 9. Per contra , the Ld. Assistant Commissioner relied on the findings of the lower authorities. She would reiterate that the refund has been sanctioned within three months, which is also in terms of the requi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any duty ordered to be refunded under sub-section (2) of section 11B to any applicant is not refunded within three months from the date of receipt of application under sub-section (1) of that section, there shall be paid to that applicant interest at such rate, [not below five per cent] and not exceeding thirty per cent per annum as is for the time being fixed [by the Central Government, by Notification in the Official Gazette], on such duty from the date immediately after the expiry of three months from the date of receipt of such application till the date of refund of such duty : 12.2 The effect of Section 11BB is that when any duty ordered to be refunded, is not refunded within three months from the date of receipt of application, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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