2017 (11) TMI 937

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....1999 claiming refunds of duty paid under protest during the period August, 1996 to December 1998. Show cause notices were issued on 27.10.1999 and 29.10.1999 proposing rejection of the refund claims on the grounds of unjust enrichment, time bar and on merit. On adjudication, the refund claims were rejected. Aggrieved by the said order, the Appellant preferred Appeals before the ld. Commissioner (Appeals), who in turn, allowed their Appeals. Aggrieved by the said order, the Revenue filed Appeals before this Tribunal and vide order dated 5.9.2006 the Tribunal remanded the matter to the adjudicating authority for considering the grounds of unjust enrichment; later, allowing ROM application directed vide its order dated 16.4.2007 to consider th....

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....gment of the Hon'ble Supreme Court in the case of Ranbaxy Laboratories Ltd. (supra). The Hon'ble Supreme Court observed as follows: "9. It is manifest from the afore-extracted provisions that Section 11BB of the Act comes into play only after an order for refund has been made under Section 11B of the Act. Section 11BB of the Act lays down that in case any duty paid is found refundable and if the duty is not refunded within a period of three months from the date of receipt of the application to be submitted under sub-section (1) of Section 11B of the Act, then the applicant shall be paid interest at such rate, as may be fixed by the Central Government, on expiry of a period of three months from the date of receipt of the application. The E....

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....disposing of the refund/rebate claims within three months from the date of receipt of application, the Board has reiterated its earlier stand on the applicability of Section 11BB of the Act. Significantly, the Board has stressed that the provisions of Section 11BB of the Act are attracted automatically for any refund sanctioned beyond a period of three months. The Circular reads thus : "Circular No.670/61/2002-CX, dated 1-10-2002 F. No. 268/51/2002-CX.8 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject : Non-payment of interest in refund/rebate cases which are sanctioned beyond three months of filing - regarding. I am directed to invite your attention to provis....