2023 (12) TMI 534

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed 30.07.2013 passed by the Commissioner of Customs and Central Excise (Appeals), Tiruchirappalli whereby the first appellate authority has rejected the appeal of the assessees thereby upholding the denial of interest on the refund sanctioned. 2. Heard Shri Akshit Malhotra, Ld. Advocate, for the appellants and Smt. Anandalakshmi Ganeshram, Ld. Assistant Commissioner, for the respondent. After hearing both sides, we find that a common issue is involved in all these appeals, and therefore, all the appeals are taken up for common disposal. 3. The details of the refund claims filed by the appellants are as under: - • M/s. National Synthetics (Appeal Nos. C/42085 & 42086/2013) ​​​​​​​ ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and the first appellate authority vide common impugned Order-in-Appeal dated 16.07.2013 and common impugned Order-in-Appeal dated 30.07.2013 holds that the required documents were filed by the appellants only on 11.02.2013; the lower authority having sanctioned the refunds vide Orders-in-Original dated 01.04.2013, which was very much within the prescribed time-limit of three months as per the Board's Instruction in Circular No. 6/2008 dated 28.04.2008 and therefore, there was no question of any delay in passing the orders and hence, the question of interest as claimed did not arise at all. 7. It is against the above rejection that the present appeals have been filed before this forum. 8. The Ld. Advocate would contend at the outset th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ated 11.01.2013. It appears that there was a further query vide communication dated 06.02.2013 requiring even the VAT returns along with Annexure-II thereto, which was duly complied with by the appellants. The lower appellate authority has clearly proceeded on the compliance date, which according to him is 11.02.2013, to hold that the refund orders have been passed within three months from that date, which, according to him, are very much within the prescribed period. 12.1 We are afraid, that is not the correct position of law since Section 11BB of the Central Excise Act is clear as to the liability to pay interest from the date of expiry of three months from the date of receipt of application for refund. For convenience, the relevant po....