2020 (10) TMI 56

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i H.S Brar, Authorised Representative for the Respondent ORDER The appellant is in appeal against the impugned order wherein the interest of the delayed refund has been rejected by the department. 2. The facts of the case are that initially the appellant filed refund claim under Rule 5 of Cenvat Credit Rules, 2004 on 19.09.2016. The said refund claim was allowed by this Tribunal vide Fina....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 5 of Cenvat Credit Rules, 2004, therefore the claim of interest is not maintainable. 3. Against the said order, the appellant is before me. 4. The Ld. Counsel for the appellant submits that the Ld. Commissioner (Appeal) rejected their interest on the ground that for the refund claims filed under Rule 5 of Cenvat Credit Rules, 2004 there is no provision to pay interest on delayed refund. He ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ization, in terms of the decision of the Hon'ble Apex Court in the case of Ranbaxy Laboratories Ltd. Vs. Union of India reported in 2011 (273) E.L.T. 3 (S.C). 5. On the other hand, the Ld. AR defended the impugned order by saying that as appellant has not mentioned under which provision they are entitled to claim interest on delayed refund. As no provision has been mentioned by the appellant to....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r Section 11B of the Act shall not make the order of the adjudicating authority on better footing. The fact is on record that the adjudicating authority sanctioned refund claim under Section 11B of the act, therefore, provisions 11BB of Central Excise Act, 1944 are attracted to the facts of this case for entertaining the claim of interest. 8. In view of these, I hold that the appellant is entit....