2012 (5) TMI 272

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.... the Appellants   Shri P. Arul, DR For the Respondent   Heard both sides. Ld. DR raises a preliminary objection that the issue relates to grant of interest on rebate and hence the Tribunal has no jurisdiction to hear and decide these appeals.   2. The learned Vice President of the appellant-company argues that the rebate claims have already been settled and what the appella....

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.... jurisdiction of the Appellate Tribunal to hear appeals against orders relating to rebate of duty of excise. It is silent regarding interest on the rebate claims which are treated as refund claims under Section 11B of the Act. As such, the preliminary objection raised by ld. DR is overruled as there is no specific bar to hear appeals of this nature by the Tribunal.   4. Ld. DR also raises ....

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....As such, there was a delay beyond 3 months period from the date of filing the claims.   7. It is the contention of the appellants that in view of the delay, they should be paid interest as per the provisions of Section 11BB whereas the same has been denied by the original authority as well as the lower appellate authority leading to these appeals. The ground taken up by the department for ....

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....the law under Section 11BB to allow interest in cases, such of these, where there is a delay beyond 3 months from the date of filing the refund claim for grant of interest. The reason for which delay has occurred is not relevant and the grant of interest is not dependent on such reasons. Apparently, in this case, the department had filed an appeal in respect of a similar claim but in another case ....