2019 (9) TMI 832

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....der which is being exported by them. As a result, they are entitled to refund of duty paid on the inputs utilized in the manufacture of exported detergent. Accordingly, they filed a refund claim, which was initially rejected by the Original Adjudicating Authority. The Commissioner (Appeals), on appeal upheld the order of Original Adjudicating Authority. The matter was further taken up before the Tribunal who vide their order dated 20.04.2015 set aside the order of Original Adjudicating Authority and allowed the appeal with consequential relief. 2. It is seen that the appellant had earlier filed a refund application on 26.12.1989. On receipt of the Tribunal's order the appellant again approached the revenue to refund the amount in questio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....isions of proviso to the Section 11-BB." He accordingly rejected the appeal and hence the present appeal. 4. As is seen from the above the appellate authority has initially observed that in terms of Section 11-BB of Central Excise Act, the interest is payable from the date as prescribed therein. However, He observed that as the application was filed on 29.12.1989, when the provisions of Section 11-BB were not on statute book, the assessee's claim of interest has to be rejected. He did not even sanction the interest for the period subsequent to 26 May, 1995, in terms of Section 11-BB of Central Excise Act, 1995. 5. On going through the provisions of Section 11-BB, we note that proviso to the said Section lays down that where the ref....