2022 (10) TMI 140

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....dent ORDER The issue involved in the instance case is if the appellants are entitled to interest on refund of an amount which was paid by them during investigation. The appellant had deposited a certain amount during the investigation and said amount was confirmed by the original adjudicating authority against the appellant. Subsequently the said order confirming demand was set aside and the app....

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....ered the submissions from both the sides and perused the records. There is no dispute that the appellant on 26-11- 1997 had paid an amount of Rs. 10.00 Lakhs under protest during investigation of the matter against them as the Departmental officer was of the view that the appellants' activity of filling hydrogen gas from pipeline unto retail cylinder amounts to manufacture, subsequently, the Addit....

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....ppeal dated 20th November, 2003 who held that the appellants' activity does not amount to manufacture and set aside the Addl. Commissioner's order dated 31- 10-2002. Though on the basis of the Commissioner (Appeals)'s order the amount of Rs. 10 lakhs earlier paid became refundable, the appellant in terms of the provisions of Section 11B were required to file an application for refund, which was fi....

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....iod from 20th February, 2004, against which it is the department which should be aggrieved and not the appellant. 7. We find that on this very issue the Apex Court in the case of Ranbaxy Laboratories Ltd. v. Union of India reported in 2011 (273) E.L.T. 3 (S.C.) has held that interest for delayed refund was payable under Section 11BB from the date of expiry of 3 months period from the date of rec....