2017 (2) TMI 303

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....vocate,  for Appellant Shri Rajeev Ranjan, Joint Commissioner (AR), for Respondent ORDER The present appeal is filed by the appellant, M/s Metzeler Automative Profiles Ltd., against Order-in-Appeal No. 176-CE/GZB/2008 dated 29/08/2008 passed by Commissioner of Central Excise & Customs (Appeals), Ghaziabad. 2.  The issue in this appeal is whether the appellant are engaged in m....

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....lco. Thereafter, within the limitation period on 07/12/1999, the appellant filed claim of refund for the said sum of Rs. 65 lakhs, on the ground that the prototypes design, developed and used within the factory was exempted from payment of duty under Notification No. 67/1995-CE dated 16/03/1995. The refund claim was rejected vide  Order-in-Original dated 29/12/1999. Being aggrieved the appell....

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....he remand order passed by this Tribunal, the Assistant Commissioner vide Order-in-Original dated 30/06/2005, sanctioned the refund claim holding that the amortized cost of the amount received from Telco is already included in the finished goods. Therefore, the amount of Rs. 65 lakhs was not required to be paid by the appellant and is required to be refunded. 4.  As the interest was not giv....

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....nt of the period, for the purpose of payment of interest, on delayed refunds, in terms of Section 11BB of the Central Excise Act, 1944. In short the question is whether the liability of Revenue to pay interest under Section 11BB of the Central Excise Act, 1944 commences from the date of expiry of three months, from the date of receipt of application for refund or on the expiry of the said period f....