2019 (3) TMI 1041

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....ing investigation in the said case, the appellant deposited a certain amount as duty. Notice was issued to FAME. However, no demand Show Cause Notice was issued to the appellant and, consequently, the amount deposited by the appellant in the case booked against FAME was refunded. The amount was refunded consequent to the decision of Hon'ble High Court of Gujarat where the appellant had approached against the order of Tribunal which had directed the authorities to issue notice to the appellant. Hon'ble High Court of Ahmedabad vide order in the case of Premier Heavy Engineering Corp. 2016 (337) ELT 332 directed that the Tribunal had no jurisdiction to order to issue notice. Hon'ble High Court also directed Revenue to decide the appellant's re....

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....le High Court within the time limit prescribed by High Court and thus, no interest need to be sanctioned. It is seen that theappellant had filed a refund claim on 12/10/2001. Hon'ble Apex Court in the case of Ranbaxy Laboratories Ltd. (supra) has examined the provisions of section 11B and section 11BB along with the instruction issued by CBEC at the material time and observed as follows: "13. We, thus find substance in the contention of learned counsel for the assessee that in fact the issue stands concluded by the decision of this Court in U.P. Twiga Fiber Glass Ltd. (supra). In the said case, while dismissing the special leave petition filed by the revenue and putting its seal of approval on the decision of the Allahabad High Court, th....

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....f the decision that insofar as the reckoning of the period for the purpose of payment of interest under Section 11BB of the Act is concerned, emphasis has been laid on the date of receipt of application for refund. In that case, having noted that application by the assessee requesting for refund, was filed before the Assistant Commissioner on 12th January 2004, the Court directed payment of Statutory interest under the said Section from 12th April 2004 i.e. after the expiry of a period of three months from the date of receipt of the application. Thus, the said decision is of no avail to the revenue. 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 inter....