TaxTMI 
TaxTMI 
2017 (12) TMI 596
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....mount 1. 23.9.2005 10.9.2004 to 31.3.2005 4,58,525 2. 21.12.2005 1.4.2005 to 30.9.2005 10,74,696 3. 26.6.2006 1.10.2005 to 31.3.2006 22,93,731 4. 3.5.2007 1.4.2006 to 30.9.2006 21,08,265 2. In para two of its written submission filed on 6.10.2017, appellant has an averment that finally Tribunal vide order No.A/86335/16/STB dated 10.2.2016 allowed the refund claim of Rs.21,08,265/- as well as certain refund under para 8 of the order of Tribunal. 3. On above premises, appellant pleads today that when the refund applications were filed on the respective dates in respect of the amounts stated in the Table, such refund not being granted by the Authority below, it is entitled to interest thereon under Section 11BB of Central Exc....
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....iming refund of any duty of excise and interest, if any, paid on such duty may make an application for refund of such duty and interest if any, paid on such duty to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise before the expiry of one year from the relevant date in such form and manner as may be prescribed and the application shall be accompanied by such documentary or other evidence including the documents referred to in section 12A as the applicant may furnish to establish that the amount of duty of excise and interest, if any, paid on such duty in relation to which such refund is claimed was collected from or paid by him and the incidence of such duty and interest if any, paid on such duty had not....
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....Commissioner of Central Excise; (c) refund of credit of duty paid on excisable goods used as inputs in accordance with the rules made, or any notification issued, under this Act; (d) the duty of excise and interest, if any, paid on such duty paid by the manufacturer, if he had not passed on the incidence of such duty and interest, if any, paid on such duty to any other person; (e) the duty of excise and interest, if any, paid on such duty borne by the buyer, if he had not passed on the incidence of such duty and interest, if any, paid on such duty to any other person; (f) the duty of excise and interest, if any, paid on such duty borne by any other such class of applicants as the Central Government may, by notification in the Offici....
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....of section 11B in respect of an application under sub-section (1) of that section made before the date on which the Finance Bill, 1995 receives the assent of the President, is not refunded within three months from such date, there shall 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 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 un....
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.... Authority or the Court, then for the purpose of this Section the order made by such higher Appellate Authority or by the Court shall be deemed to be an order made under sub-section (2) of Section 11B of the Act. It is clear that the Explanation has nothing to do with the postponement of the date from which interest becomes payable under Section 11BB of the Act. Manifestly, interest under Section 11BB of the Act becomes payable, if on an expiry of a period of three months from the date of receipt of the application for refund, the amount claimed is still not refunded. Thus, the only interpretation of Section 11BB that can be arrived at is that interest under the said Section becomes payable on the expiry of a period of three months from the....
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....f such three months. 8. In the present case of the appellant, right to refund arose only in terms of order of Tribunal which was passed on 10.2.2016. If Revenue has not granted refund within three months of filing of application in terms of such order, it is entitled to interest thereafter. Learned adjudicating authority is therefore directed to examine whether refund application was filed in terms of order dated 10.2.2016 and whether such refund applications were disposed of within three months thereof. In the event there is delay in refund beyond three months from the date of application filed in terms of Section 11B(2) of Central Excise Act, 1944, appellant is entitled to interest. Otherwise, No. It may be stated that appellant is not e....