2016 (8) TMI 195

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....e Applicants Shri R.K. Mishra, DR for the Respondent ORDER Per Archana Wadhwa After hearing both the sides duly represented by Shri O.P. Aggarwal, Ld. Counsel for the Appellant and Shri R.K. Mishra, DR for the Revenue, it is seen that as the appellant defaulted in making payment of duty for the 2nd fortnight of July 2002, they deposited the duty subsequently along with interest. Howeve....

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....d of one year. The only ground on which the Revenue rejected the refund claim is the same is inadmissible in terms of section 11B of the Central Excise Act in as much as the same governs the refund of duty only. 5. We find no merits in the above contention of the Revenue. There may not be any particular provisions for refund of the excess interest deposited by the assessee but we note know that....

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....al No. 189(HKS)CE/JPR-II/2006 dated 17.03.2006: "The claim of the appellants was rejected on the grounds that there is no provision under section 11B of the Central Excise Act, 1944 to grant the refund of interest. It is laid down at para 2.1 of Chapter 9 of supplementary instructions that any person, who deems himself entitled to a refund of any duties of excise or other dues, or has bee....

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....ta in the case of Dalhousie Jute Ltd. 2001 (130) ELT 50 held that the very foundation of the claim of penalty or interest, if any, is arising out of the original claim of tax. Therefore, by virtue of the claim on the part of the authority or by virtue of the payability on the part of the petitioner, such part of penalty or interest becomes part and parcel of the tax unless law prohibits and says t....