2012 (7) TMI 784

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....filed a rebate claim in respect of export made by them under DFIA (Duty Free Import Authorisation). The rebate claim was rejected on the ground that the appellant should not have availed CENVAT Credit and the exports were made as per obligations under DFIA and therefore the rebate was not available. When the matter was appealed, the Commissioner (Appeals) held in favour of the appellant and therea....

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....d of 3 months from the date of issue of the Order-in-Appeal for calculation of the period of 3 months after which interest becomes due. In this aspect, I rather agree with the appellant that the interest under Section 11BB would be payable 3 months from the filing of refund application, provided there is a favourable order of refund by Commissioner (Appeals), appellate Tribunal or any court agains....

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....d within a period of 3 months. There is no finding as such by the Commissioner (Appeals) on the rebate claims and hence the appellant are not entitled to interest payment under Section 11BB as claimed by them.   3. I find that the view taken by Commissioner (Appeals) is against the law. The decision of the Hon'ble High Court of Rajasthan in the case of J.K. Cement Works Vs. CCE - 2004 (170....

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....t of Section 11BB brings in the starting point of liability to pay interest, notwithstanding the date on which decision has been rendered by the competent authority as to whether the amount is to be transferred to Welfare Fund or to be paid to the applicant.   4. Further, the Hon'ble Supreme Court in the case of Ranbaxy Laboratories Ltd. Vs. UoI 2011 (273) ELT 3 (SC), has observed as under....