2017 (10) TMI 1179

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....ber (Technical) Shri R. Krishnan. Advocate, for Appellant Shri Mohd. Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Anil Choudhary This is a Miscellaneous Application under Rule 41 of CESTAT Procedure Rules, in Appeal No.E/467/2009-EX[DB] (disposed of on 22^nd February, 2017) vide Final Order No.A/70222/2017 dated 22^nd February, 2017. 2. The aforementioned appeal ....

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.... Commissioner, Central Excise Division-Il, Noida pertaining to the differential amount in Central Excise duty arising on the basis of original MRP and the reduced MRP of the footwear. Although, he was pleased to allow the refund of the principal amount but rejected the claim for interest on delayed refund, observing "the interest on delayed refund will be applicable only after lapse of three month....

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....e Hon'ble Supreme Court has observed interpreting the provisions of Section 11BB read with Section 11B as follows:- "15. In view of the above analysis, our answer to the question formulated in Para-1 (supra) is that the liability of the Revenue to pay interest under Section 11BB of the Act commences from the date of expiry of three months from the date of receipt of application for refund u....

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.... also in disregard to the instructions and circulars issued by the CBEC from time to time. The said action of Mr. Mahabir amounts to interference in the process of administration of Justice. 6. Under these facts and circumstances, we direct Mr. Mahabir, Deputy Commissioner, Central Excise/ GST, Division-II, C-56/42, Sectory-62, Noida - 201307 to file an explanation/ show cause reply, as to why ....