2018 (5) TMI 1352

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....or the Respondent(s):Sh. Harvinder Singh Per : Ashok Jindal The appellant is in appeal against the impugned order wherein interest for the intervening period i.e after 3 months from the application of filing the refund claim till its realization has not been given to the appellant. 2. The facts of the case are that during the course of investigation, the appellant made certain payments as....

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....round that as appellant filed refund claim on 31.12.2007, consequent to the order of the appellant authority in their favour, therefore, after expiry of three months from the date filing the refund claim and till its realization, the appellant is entitled to claim interest for the intervening period in terms of Section 11BB of the Central excise Act, 1944. Both the authorities below rejected the c....

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....od as claimed by them. 4. On the other hand, Ld. AR opposed the contention of the Ld. Counsel and submits that as the lis between the parties has been settled by this Tribunal order dated 05.03.2014 and thereafter, the appellant has filed refund claim and within three months of filing refund claim, the refund has been sanctioned. Therefore, in terms of the decision of the Larger Bench in the ca....

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....eposit till its realization but the appellant is claiming interest after three months of the date when the lis has been decided by the Ld. Commissioner (Appeal) till its realization. Therefore, the facts are distinguishable from the case of R.H.L. Profiles (Supra). Further I find that the issue of payment of interest has been travelled upto the Hon'ble Apex Court in the case of Ranbaxy Laboratorie....