TaxTMI 
TaxTMI 
2012 (2) TMI 78
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....sp; ORAL JUDGMENT : 1. The Respondent had filed 191 rebate claims under Rule 18 of the Central Excise Rules 2002 between April 2006 and November 2006 in the total amount of Rs.17.15 Crores. On 13 March 2007 (followed by a corrigendum dated 2 April 2007) a notice to show cause was issued to the Respondent to explain why the rebate claims should not be rejected on the ground that the duty p....
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.... six orders respectively dated 14 January 2008, 4 March 2008, 5 March 2008, 5 March 2008, 3 April 2008 and 3 April 2008 respectively. On 8 May 2008 a notice to show cause was issued to the Respondent to explain why the claim of interest in the amount of Rs.1.36 Crores in respect of the 191 claims should not be rejected on the ground that it was not admissible under Section 11BB of the Central Exci....
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.... interest was payable. On the other hand, it has been urged on behalf of the Respondent that the law has been settled by the judgment of the Supreme Court in Ranbaxy Laboratories Ltd. v. Union of India1 and consequently no interference in the exercise of the jurisdiction under Article 226 of the Constitution is warranted. 3. The Supreme Court in its decision in Ranbaxy (supra) considered the prov....
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....aving observed as aforesaid, the Supreme Court also held that the explanation does not effect a postponement of the date from which interest becomes payable under Section 11BB and interest under the provision would become payable if on expiry of a period of three months from the date of receipt of the application for refund, the amount claimed is still not refunded. Hence, it is now a settled posi....