TaxTMI 
TaxTMI 
2014 (8) TMI 367
X X X X Extracts X X X X
X X X X Extracts X X X X
...., 1944. The respondents, accordingly, filed a declaration in Form-D3 with regard to the receipt of the defective colour picture tubes and after reprocessing/reconditioning, the respondents cleared the reprocessed goods upon payment of duty and, subsequently, claimed refund of duty paid under Section 173-L of the Central Excise Rules, 1944. The Deputy Commissioner issued a show cause notice directing the respondent to show cause as to why their claim for refund should not be rejected. After considering the reply, the adjudicating authority passed an order rejecting the claim. The respondent, being aggrieved, filed an appeal before the Commissioner, Appeal, Central Excise, who by its order allowed the appeal and set aside the order of the adj....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rned counsel for the appellant and Sri Nishant Mishra, the learned counsel for the respondent. The learned counsel for the appellant submitted that the refund of duty in respect of 58 colour picture tubes is not payable as the same was not received within the stipulated period as per sub-rule (1)(i) of Rule 173-L of the Central Excise Rules, 1944 and, consequently, the refund of Rs. 27003/- was rightly withheld. The learned counsel further submitted that interest on the refund amount was only payable pursuant to the order of the appellate authority and that interest was not payable from the date when the application for refund was filed. The learned counsel submitted that interest in terms of Section 11BB of the Central Excise Act was no....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the relevant date in such form and manner as may be prescribed and the application shall be accompanied by such documentary or other evidence including the documents referred to in section 12A as the applicant may furnish to establish that the amount of duty of excise and interest, if any, paid on such duty in relation to which such refund is claimed was collected from or paid by him and the incidence of such duty and interest if any, paid on such duty had not been passed on by him to any other person: Provided that where an application for refund has been made before the commencement of the Central Excises and Customs Laws (Amendment) Act, 1991, such application shall be deemed to have been made under this sub-section as amended by the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....if he had not passed on the incidence of such duty and interest, if any, paid on such duty to any other person; (e) the duty of excise and interest, if any, paid on such duty borne by the buyer, if he had not passed on the incidence of such duty and interest, if any, paid on such duty to any other person; (f) the duty of excise and interest, if any, paid on such duty borne by any other such class of applicants as the Central Government may, by notification in the Official Gazette, specify : Provided further that no notification under clause (f) of the first proviso shall be issued unless in the opinion of the Central Government, the incidence of duty and interest, if any, paid on such duty has not been passed on by the persons conc....
X X X X Extracts X X X X
X X X X Extracts X X X X
....plicant interest under this section from the date immediately after three months from such date, till the date of refund of such duty. Explanation : Where any order of refund is made by the Commissioner (Appeals), Appellate Tribunal or any Court against an order of the Assistant Commissioner of Central Excise, under sub-section (2) of section 11B, the order passed by the Commissioner (Appeals), Appellate Tribunal or, as the case may be, by the Court shall be deemed to be an order passed under the said sub-section (2) for the purposes of this section." From the aforesaid provision, it is apparently clear that Section 11BB of the Act comes into play only after an order for refund has been made under Section 11B of the Act. Section 11BB ....