TaxTMI 
TaxTMI 
2013 (12) TMI 758
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....entative (DR) JUDGEMENT Per. D.N. Panda :- In all the four appeals it is grievance of the assessee that the rebate claims made on the respective dates as per the detailed chart filed and extracted below when found to be defective that was not informed to the appellant within time frame prescribed by CBEC nor the documents filed by the appellant looked into by the authority to dispose the claim ....
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....ithin 14 days) 13/07/2004 Clarifications provided by Range Office to Assistant Commissioner (After 134 days) 14/07/2004 Assistant Commissioner allows rebate claim vide order dated 14/07/04 No mention of any interest for delay in grant of rebate claim (After 135 days of filing claim) 20/02/2004 to 14/07/2004 Interest u/s 11BB - Rs. 15,777/- [Appeal No. 3174/2005] Inte....
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....Appeal)'s order disallowing interest 2. CBE&C has issued following guideline on the rebate claim. 8. Sanction of claim for rebate by Central Excise 8.1 The rebate claim can be sanctioned by any of the following officers of Central Excise :- Deputy/Assistant Commissioner of Central Excise having jurisdiction over the factory of production of export goods or the warehouse; o....
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.... for sanction of the rebate claim by the authorities within the time schedule prescribed by the circular i.e., 90 days of filing of the claim. According to appellant, when the rebate was allowed to the appellant making inordinate delay, the appellant is entitled to interest for the delay not attributable to it as per the chart aforesaid extracted from the notes of argument filed today by the appel....