TaxTMI 
TaxTMI 
TaxTMI 
2004 (11) TMI 420
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....[Order]. - The issue involved in this appeal filed by Revenue is whether the interest is payable by the Department to M/s. Prem Textile Limited for delay in payment of Rebate beyond the period of 3 months. 2. Shri Bipin Verma, learned D.R., submitted that the Respondents had exported the goods under claim for rebate of duty and preferred rebate claim which was initially rejected by the Ass....
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....n the category of Appellate Court and its Order would be deemed to be an Order under sub-section (2) of Section 11B of the Act. The learned D.R. submitted that Section 11BB of the Act provides for payment of interest, if duty is not refunded within 3 months from the date of receipt of application; that Explanation in Rule 11BB provides that "where any Order of refund is made by the Commissioner (A....
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....espondents have filed Cross Objection as well as they were represented by Shri K.K. Anand, learned Advocate. It has been contended by the learned Advocate that the Revenue has restricted the substantive provision of Section 11BB of the Act by mis-interpreting the Explanation appended thereto; that the Explanation cannot widen or restrict the scope of substantive provisions; that it can only explai....
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....Excise Act provides that if any duty ordered to be refunded under sub-section (2) of Section 11B to any applicant is not refunded within 3 months from the date of receipt of application under sub-section (1) of that Section, an interest at the rate fixed by the Board has to be paid to the Applicants from the date immediately after expiry of 3 months from the date of receipt of application till the....