TaxTMI 
TaxTMI 
TaxTMI 
2015 (1) TMI 751
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....e adjudicating authority denying payment of interest on the refund claims sanctioned beyond a period of three months from the date of filing refund applications. 2. Brief facts of the case are that Respondent herein imported various consignments of Crude Petroleum Oil in bulk through Sikka Port during the period June 2008 to December 2008. National Calamity Contingent Duty (NCCD) at the rate of Rs. 50/- PMT was, inter-alia, paid by the Respondent under protest on passing of orders in original at the time of clearances. The said orders-in-original were challenged before Commissioner (Appeals) who vide Orders-in-Appeal No. 77 to 79/Comm(A)/JMN/2010 dated 30.4.2010 set-aside the orders-in-original and Respondents filed six refund claims on di....
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....y the Respondent and there was no lapse on the part of the Revenue and thus interest was not payable. Learned AR thus argued to set-aside the orders passed by the first appellate authority and restore the orders passed by the adjudicating authority. 4. Shri J.C. Patel (Advocate) and Ms. Shilpa Balani (Advocate) appeared on behalf of the Respondent. Shri J.C. Patel argued that as per Sr. No. 9(g) of Part-A of the application for refund of duty/ interest prescribed by Revenue all the documents establishing the applicants eligibility to receive the refund amount in terms of the proviso to sub-Section (2) of Section 27 of the Customs Act, 1962; including the documents for the purposes of Section 28C and 28D of the Act; are required to be prov....
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.... the case of Manisha Pharmo Plast Pvt. Limited vs. UOI (supra), relied upon by the learned AR, it was argued that refund in that case became due only from the date of High Court's order and that the refund amount was credited to the consumer welfare fund. That in the case of present proceedings no amount was credited to the consumer welfare fund. He made the bench go through Para 9,11 & 13 of the Apex Court's decision in the case of Ranbaxy Laboratories Limited vs. UOI (supra) and argued that this law laid down by Apex Court was not available before the Gujarat High Court while passing order in case of Manisha Pharmo Plast Pvt. Limited vs. UOI (supra). With respect to case law of TVS Motor Company Limited vs. CCE, Chennai-II (supra), it was....
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....three months from the date of receipt of such application till the date of refund of such duty : Provided that where any duty, ordered to be refunded under sub-section (2) of section 27 in respect of an application under sub-section (1) of that section made before the date on which the Finance Bill, 1995 receives the assent of the President, is not refunded within three months from such date, there shall be paid to the applicant 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, National Tax Tribunal or any court against an order of the Assistant Commissioner of Cus....
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.... refund of duty is not made by the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise but by an Appellate Authority or the Court, then for the purpose of this Section the order made by such higher Appellate Authority or by the Court shall be deemed to be an order made under sub-section (2) of Section 11B of the Act. It is clear that the Explanation has nothing to do with the postponement of the date from which interest becomes payable under Section 11BB of the Act. Manifestly, interest under Section 11BB of the Act becomes payable, if on an expiry of a period of three months from the date of receipt of the application for refund, the amount claimed is still not refunded. Thus, the only interpretation of Sectio....
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....l authority in the impugned order that the applications submitted by the petitioner for refund were not complete and were completed only on production of certificate pursuant to the appeal order, is unsustainable. 5.4 In view of the above settled position of law, it has to be held that non production of documents will be only those documents which are prescribed so by the department and were required to be furnished along with the refund application. Any subsequent documents required by the department, which are not prescribed, can also be called for by the Revenue for their satisfaction but taking of such longer time for getting additional information for satisfaction cannot be made the ground for non payment of interest. Hon'ble Apex....