2018 (2) TMI 638

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and finally vide order dated 28.03.2005 refund claim of Rs. 1,73,69,091/- was sanctioned to the appellant but no interest was given. Later on, the appellant filed letter dated 15.10.2007 to claim interest. The said letter was dealt by the Revenue and it was observed that refund claim dated 06.12.2005 has dealt the issue of interest and wherein it has been held that provisions of Section 11BB of the Central Excise Act are not attracted and said order has not been challenged by the appellant. Therefore, refund claim is not maintainable. The said order was challenged by the appellant before the ld. Commissioner (Appeals) who held that appeal is infructuous and not maintainable. Aggrieved from the said order the appellant is before us. 3. Ld. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hs of filing - regarding I am directed to invite your attention to provisions of section 11BB of Central Excise Act, 1944 that wherever the refund/rebate claim is sanctioned beyond the prescribed period of three months of filing of the claim, the interest thereon shall be paid to the applicant at the notified rate. Board has been receiving a large number of representations from claimants to say that interest due to them on sanction of refund/rebate claims beyond a period of three months has not been granted by Central Excise formations. On perusal of the reports received from field formations on such representations, it has been observed that in majority of the cases, no reason is cited. Wherever reasons are given, these are found to be ve....