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2019 (3) TMI 1694
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.... -<br>Central Excise<br>MR. UJJAL BHUYAN J. Advocate for the Petitioner : MS. M.L. GOPE MS. N. HAWELIA Advocate for the Respondent : SC, CENTRAL EXCISE ORDER Heard Ms. M.L. Gope, learned counsel for the petitioner and Ms. P.Das, learned counsel appearing on behalf of Mr. S.C. Keyal, learned Assistant Solicitor General of India. 2. By filing this petition under Article 22....
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.... with claim for refund of duty. Under Section 11BB of the said Act, if any duty ordered to be refunded under Sub-Section (2) of Section 11B to any applicant is not refunded within three months from the date of receipt of the application under Sub-Section (1), these shall be paid to that applicant interest at such rate which may be fixed by the Central Board of Excise and Customs on such duty from ....
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....on (1) of that section, failing which interest will have to be paid. Language of section 11B is very clear and unambiguous. It speaks of claiming refund of any (emphasis ours) duty of excise. No exception is provided. It does not distinguish or differentiate between any kind of excise duty refund, whether duty paid in excess or duty paid which are exempted. As pointed out by the Hon'ble Supreme Co....
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.... Hon'ble Supreme Court has held that liability of the Revenue to pay interest under section 11BB commences from the date of expiry of three months from the date of receipt of application for refund under section 11B(1) and not on the expiry of the said period from the date on which the order of refund is made. 31. We also find that a Single Bench of this Court in (2004) 171 ELT 458(Hindus....