2022 (6) TMI 708

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....tion which begs for an answer is as to whether on the anvil of Section 6 of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (for short 'the 2020 Act'), the claim for interest on delayed refund u/S. 11BB of the Central Excise Act, 1944 can be denied despite the refund having been made beyond the period of three months from the date of filing of application for refund. 3. Petitioner which is a company incorporated under the Companies Act, 1956 is involved in manufacture, sale and exports of various pharmaceutical products for the purpose of which one of the units of the petitioner-company is situated within the State of Madhya Pradesh. 3.1 The facts in nutshell are that petitioner filed an applicat....

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....nd not exceeding thirty percent per annum as is for the time being fixed by the Central Government, by notification in the Official Gazette, on such duty from the date immediately after the expiry of three months from the date of receipt of such application till the date of refund of such duty: Provided that where any duty ordered to be refunded under sub-section (2) of section 11B in respect of an application under 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 ref....

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.... different actions under clause (a) or clause (b)". 5.1 From bare perusal of Section 6 of the 2020 Act, it is evident that the time limit as and where prescribed in the provisions of Central Excise Act, 1944 is deemed to be extended without any exception. Thus, the time limit prescribed in Section 11BB of the Central Excise Act is deemed to be extended by Section 6 of the 2020 Act. As such, in view of the overriding effect of Section 6 of the 2020 Act, the time limit of three months prescribed for grant of refund u/S. 11BB also stands extended till 30^th September, 2020. 5.2 Consequent upon the above factual and legal position, the order of refund was passed within the extended time limit and, therefore, is saved by Section 6 of the 2....