2025 (2) TMI 680

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es only to the grant of interest for the remaining period from 11.11.2016 to 13.06.2022, it is not necessary to go into the facts of the present case. 2. The appellant has filed the refund application in pursuance of Section 102 of the Finance Act, 1994 on 11.11.2016 in the office of the Asstt. Commissioner of Customs and Central Excise, Division-V, Ghaziabad. The refund application was rejected and the appeal against it was also rejected by the Commissioner (Appeals), Gautam Budh Nagar. The appellant preferred an appeal before the Tribunal, Allahabad Bench, however, vide order dated 6.3.2019, the appeal was disposed of with the direction to the Asstt. Commissioner, Service Tax to transfer the application for refund to the proper concern....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at any duty, which is ordered to be refunded and is not refunded within a period of 3 months from the date of receipt of the application then interest @6% p.a. is payable along with the refund amount. Learned counsel has also pointed out the two orders passed by the Commissionerate of Jaipur and Gautam Budh Nagar dated 16.02.2023 and 29.05.2023 respectively. These were the cases which also stood transferred back to the respective commissionerate pursuant to the order of the Tribunal on 6.3.2019 in respect of the appellant. In both these orders, the appellant has been granted interest w.e.f. the date of filing of the refund claim initially at Ghaziabad i.e. 11.11.2016 till the date of the sanction of refund amount. 6. Learned Authorised R....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the said date after the expiry of three months. I may also refer to the decision of the Supreme Court in the case of Ranbaxy Laboratories Ltd. Vs. Union of India [2011 (273) ELT 3 (SC)], wherein it has been held as under:- "Interest on delayed refund - Interest on delayed refund is payable under Section 11BB of Central Excise Act, 1944 on the expiring of period of three months from the date of receipt of application under Section 11B(1) ibid and not from the date of order of refund or Appellate Order allowing such refund - Explanation to proviso to Section 11BB ibid introduces a deeming fiction that where order for refund is not made by Asstt. Commissioner/Dy. Commissioner, but by Appellate Authority, such appellate order shall be....