TaxTMI 
TaxTMI 
2022 (12) TMI 135
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....tch of an appeals has been filed against a common Order dated 13 October 2017 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in Appeals bearing Nos. ST/85044/85046/86545/86555 of 2017. 2. Since the issue involved is common in all the appeals, for the purpose of facility of reference, facts of Central Excise Appeal No.121 of 2019 are being referred to. 3. The appeals were admitted on the following substantial question of law : "Whether the order passed by Appellate Tribunal, CESTAT, holding that the appellate company is entitled to interest u/s. 11BB of the Act only after three months of the fling of refund applications after the Tribunal Order granting refund is contrary to the decision of the Supre....
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....on shall be accompanied by such documentary or other evidence (including the documents referred to in section 12A) as the applicant may furnish to establish that the amount of duty of excise in relation to which such refund is claimed was collected from, or paid by, him and the incidence of such duty had not been passed on by him to any other person: Provided that where an application for refund has been made before the commencement of the Central Excises and Customs Laws (Amendment) Act, 1991, such application shall be deemed to have been made under this sub- section as amended by the said Act and the same shall be dealt with in accordance with the provisions of subsection (2) as substituted by that Act]: 4 Provided further that] ....
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....he Official Gazette, specify: Provided further that no notification under clause (f) of the first proviso shall be issued unless in the opinion of the Central Government the incidence of duty has not been passed on by the persons concerned to any other person. Section 11BB. Interest on delayed refunds.-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 application under sub-section (1) of that section, there shall be paid to that applicant interest at such rate, 2[not below five per cent. and not exceeding thirty per cent. per annum as is for the time being fixed 3[by the Central Government, by notification in the Official Gazette]....
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....nterest on the amount ordered to be refunded. The tribunal held that the right to refund in favour of the Appellant accrued in terms of the Order of the Tribunal which was passed on on 10 February 2016 and that the right to interest in terms of Section 11BB, in favour of the Appellant would accrue only if the refund has not been made within three months of the fling of the application in terms of such an Order. 9. The tribunal, therefore, proceeded to remand the matter to examine whether the refund applications were fled in terms of the Order dated 10 February 2016 and whether such refund applications were disposed of within three months thereof. It proceeded to Order that in the event there was a delay in refund beyond three months, the....
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....eded to accept the claim of the Appellant for refund and proceeded to pass an Order in terms of Section 11B(2) of the Act, then in case the amount was not refunded despite such an Order, the Appellant would be entitled to interest on the delayed payment of the refund after the expiry of three months from the date of such an Order. Section 11B, therefore, does not at all envisage an application to be fled seeking refund. The only application, which Section 11B envisages is an application for refund in terms of Section 11B(1) and the only Order that the said Section 11B envisages is an Order under Section 11B(2), where if satisfied, the Assistant Commissioner of Central Excise or Deputy Commissioner may make an Order for refund of the whole o....