TaxTMI 
TaxTMI 
2021 (8) TMI 168
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....ctive order as mentioned in the table. However, Commissioner (Appeals) sanctioned the same. Sl.No. Refund claim filed on date Amount of refund claim Period involved in refund claim Amount of claim sanctioned O-I-A Refund claim pursuant to O-I-A 1 19.10.2015 1,12,37,481/- 18.9.2015 To 6.10.2015 Nil vide OIA No.54/ Abatement/2016 Dated 3.3.2016 25.10.2017 Allowed refund of Rs. 1,12,37,481/- 16.11.2017 2. 29.12.2015 1,22,20,520/- 27.11.2015 to 30.11.2015 98,30,387/- vide OIO No. 60/ Abatement/ 2016 dated 11.03.2016 25.10.2017 Allowed refund of Rs. 23,90,133/- -DO- 3. 15.2.2016 1,50,34,709/- 28.12.2015 to 31.12.2015 1,27,21,677/- Vide OIO No. 91 / Abatement/ 2016 dated 07.04.2016 25.10.2017 Allow....
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.... within 3 months of the application seeking refund admittedly. The said application was filed on 16.11.2017 and the refund has been sanctioned vide the order dated 2nd January, 2018. Hence, there was no liability on the Department to sanction the interest. While impressing upon the para No.6 & 7 of the Order-under-challenge, it is submitted that there is no illegality nor any infirmity. In this finding, the appeal is prayed to be dismissed. 6. After hearing the parties and perusing the record, I observe and held as follows:- Apparently and admittedly, the refund claim in lieu of Rule 10 of Pan Masala Packing Machine (Capacity Determination and Collection of duty ) Rules, 2016 on account of closure of the Unit is during the month of Septem....
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....der sub-section (1) of that section made before the date on which the Finance Bill, 1995 receives the assent of the President, is not refunded within three months from such date, there shall be paid to the applicant interest under this section from the date immediately after three months from such date, till the date of refund of such duty. Explanation. - Where any order of refund is made by the Commissioner (Appeals), Appellate Tribunal, National Tax Tribunal or any court against an order of the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, under sub-section (2) of section 11B, the order passed by the Commissioner (Appeals), Appellate Tribunal, National Tax Tribunal or, as the case may be, by the cour....
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.... on 16th November, 2000. Under the provision of Section 11BB of the Act, interest start running after three months from the date of the application irrespective of the fact as to whether the order for refund has been made subsequent to the period of three months. As in the present case, the order for refund has been made on 16th November, 2000 i.e. much after the expiry of period of three months from the date of making the application, therefore, the respondents are liable to pay interest at the specified rate therein. Liability for payment of interest is statutory and, therefore, it was the bounden duty of the Assistant Commissioner of Central Excise, Division-I, Ghaziabad to also pay interest from 26th November, 1999 to 16th November, 200....
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....puty Commissioner, but by the higher authorities, the order made by the higher authorities shall be deemed to be an order made by the Assistant Commissioner or Deputy Commissioner for the purpose of sub-section (2) of Section 11B of the Act. The explanation has nothing to do with the postponement of the date from which interest becomes payable under Section 11BB of the Act. Interest under Section 11BB of the Act becomes payable on expiry of period of three months from the date of the receipt of the application for refund if the amount is not refunded within three months from the date of receipt of the application. The learned Counsel appearing for respondent also relied in support of his submission on the judgments of various High Courts. H....