TaxTMI 
TaxTMI 
2017 (1) TMI 701
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....m July 2004 to Jan. 2005 under wrong head utilising CENVAT credit of basic excise duty and also debiting PLA, but later on being pointed out by the audit, same was paid to the correct head alongwith interest. Subsequently, the appellant had filed a letter on 25.4.2006 addressed to the Range Superintendent, requesting that the refund claim filed on 11.7.2005 be revised from Rs. 6,13,406/- to Rs. 9,76,135/-. A show cause notice was issued to them on 05.10.2007 proposing rejection of said refund claim of Rs. 6,13,406/- and also the additional amount of Rs. 3,62,729/- claimed on 24.4.2006 under Section 11B of CEA, 1944 on the grounds set out in the said notice. On adjudication, the claim of Rs. 6,13,406/- under Section 11B of CEA, 1944 was sanc....
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....filed the refund claim on 11.7.2005 and the Dept is supposed to process and decide the refund claim within three months from the date of the refund claim. However, due to some reason, the refund claim could not be finalized within three months. Pending sanction of the said claim through the letter dt 24.4.2006, they sought to revise the refund claim from Rs. 6,13,406/- to Rs. 9,76,135/- by claiming that the amount of Rs. 3,62,729/-, also result of erroneous payment of education cess earlier and paid subsequently into the correct head. He has submitted that since the refund claim of Rs. 3,62,729/- was filed through letter dt 24.4.2006 separately, and the said amount was debited initially in January 2005, the same cannot be considered along w....
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....all 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 4[, National Tax 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.]" 7. The Hon'ble Supreme Court in the case of Ranbaxy Industries Ltd. Vs. UOI - 2011(273)ELT.3(SC), interpreting the aforesaid provision, observe....