TaxTMI 
TaxTMI 
2012 (5) TMI 272
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.... 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 appellants are seeking is interest under Section 1....
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....ar 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 a second objection that though the total amount....
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....rom 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 such denial is that the appellants had gone to the Ho....
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....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 before the lower appellate authority and the same was p....