Interest on excise refund remained undecided and was remanded for consideration under Section 11B.

The claim for cash refund under Section 11B of the Central Excise Act, 1944 was not interfered with, but the separate claim for interest on the refunded amount had not been adjudicated by either the Tribunal or the Commissioner. As the interest issue had been specifically noticed in the impugned order and remained undecided, the matter was remanded to the Commissioner for determination in accordance with law.

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Issues: Whether the claim for interest on the refunded amount under Section 11B of the Central Excise Act, 1944 required reconsideration.

Analysis: The claim for cash refund rejected by the Tribunal was not interfered with. However, the contention that interest was payable on the refund, which had been specifically noticed in the impugned order, had not been adjudicated either by the Tribunal or by the Commissioner.

Conclusion: The matter relating to interest was remanded to the Commissioner for decision in accordance with law.

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