2013 (7) TMI 743

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....This appeal is directed against Order-in-Appeal No. 10/2012(STC)/ K. Anpazhakan/Commr.(A)/Ahd, dt.13.01.2012. 2. The relevant facts that arise for consideration are that the appellant is a merchant exporter and has filed a refund claim under Notification No.17/2009-ST, dt.7.7.2009 along with relevant documents. The adjudicating authority sanctioned the said refund claim. The adjudicating author....

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.... submit that the refund which has been claimed is under specific notification which does not require following the provisions of Section 11B of Central Excise Act, 1944. It is his submission that if that be so, the question of paying interest to the appellant for delayed refund under Section 11BB will not arise, as the said notification does not provide for payment of interest on delayed refund. H....