TaxTMI 
TaxTMI 
2023 (8) TMI 353
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....ating Authority to the extent that it denies the petitioner's claim for interest under Section 11BB of the Central Excise Act, 1944 (hereafter 'the Excise Act') read with Section 83 of the Finance Act, 1994 (hereafter 'the Finance Act'), on the amount of refund sanctioned. 2. In terms of the impugned order, the Adjudicating Authority has sanctioned the refund of unutilised Cenvat Credit as claimed by the petitioner, but has denied the interest on the said amount, on the ground that the refund has been sanctioned within a period of three months, as contemplated under Section 11BB of the Excise Act read with Section 83 of the Finance Act. The impugned order indicates that the Adjudicating Authority had considered the date of application for ....
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....India. Thereafter, the Adjudicating Authority passed an Order-in-Original dated 31.08.2020 rejecting the petitioner's claim for refund on the aforesaid ground. 7. The petitioner appealed the Order-in-Original dated 31.08.2020 before the Appellate Authority [Commissioner (Appeals)]. The Appellate Authority dismissed the appeal by an Order-in-Appeal dated 19.08.2021, and upheld the Order-in-Original dated 31.08.2020. 8. Aggrieved by the said Order-in-Appeal, the petitioner preferred an appeal before the learned Custom, Excise and Service Tax Appellate Tribunal (hereafter 'the CESTAT'), which was allowed by a final order No. 51150/2022 dated 07.12.2022. 9. Notwithstanding that the petitioner had succeeded before the CESTAT, the petitioner's....
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.... of India: (2011) 10 SCC 292. Although it was suggested by the learned Counsel for the Revenue that the refund should be calculated from the date after the expiry of three months from the date of the CESTAT Order, that is, three months from the order dated 07.12.2022. The said contention is unmerited and as stated above, the said issue stands authoritatively settled by the Supreme Court in Ranbaxy Laboratories Ltd. (supra). 14. The above question does not arise in the present case as the Adjudicating Authority has correctly proceeded on the basis that the interest under Section 11BB of the Excise Act would be payable from the date immediately after the expiry of three months from the date of application for refund, if the same is not proce....