2010 (10) TMI 249

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....ayment of Central Excise duty under bond for the period July, 2006 to September, 2006 on 16-1-2007. The refund claim was sanctioned on 11-10-07. No interest was sanctioned on delayed refund. Aggrieved from the same, the respondents filed appeal before the Commissioner (Appeals) who remanded the matter to decide the issue of interest in light of section 11BB of the Central Excise Act, 1944 and revised instructions of Board. The Assistant Commissioner disallowed the interest on delayed payment of refund without personal hearing. Against that order the respondents preferred the appeal before the Commissioner (Appeals) who set aside the order of denial of interest on delayed refund and allowed the interest to be paid on the delayed refund. Agai....

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.... per sub-Regulation 2(3) of Customs Refund Application (Form) Regulations, 1995, where on scrutiny if the application is found to be incomplete, the proper officers shall, within 10 working days of its receipt return the application to the applicant pointing out the deficiency. As the deficiency memo was not issued within 10 days of the receipt of refund claim, the respondents is entitled to receive the interest on delayed refund. To support this contention, he placed reliance on CCE, Hyderabad v. Paris Waves reported in [2008 (224) E.L.T. 295 (Tri-Bang)]. 4. Heard both sides. 5. I have considered the submissions made by both sides and find that in this case the respondents filed the refund claim on 16-1-07 which was sanctioned to th....