2019 (6) TMI 205

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....ied in making suo moto adjustment of adjudicated dues, under Central Excise Act, for which the appeal filed by the appellant is pending before the Hon'ble Rajasthan High Court. The brief facts of the case are that the appellant applied for refund of cenvat credit under Rule 5 of Cenvat Credit Rules, on the ground that they have exported their services 2. The said refund was rejected and the same was finally sanctioned by this Tribunal vide final order dated 5.9.2011. Thereafter, the appellant filed a letter dated 25.11.2011 for getting relief (disbursement). By Order dated 14.02.2012, the Asstt. Commissioner sanctioned the refund of Rs. 15,30,526/-under Section 11 AB of the Central Excise Act. Further , from such sanctioned amount, he su....

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....BB of the Act comes into play only after an order for refund has been made under Section 11 B 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 11 B 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 Explanation appearing below Proviso to Section 11 BB introduces a deeming fiction that where the order for refund of duty is not made by the Assistant Commissioner of Central Excise or Deputy Commissione....