2025 (9) TMI 677

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.....1982, claiming benefit of Notification No.16/82 dated 04.02.1982. After approval of classification list, a Show Cause Notice [SCN] dated 18.10.1982 was issued proposing to deny benefit of said notification. The Assistant Commissioner confirmed the demand of Rs.8,58,665/-. The said amount of Rs.8,58,665/- was paid under protest. Thereafter, the Appellant started paying duty/amount under protest. On finalization of dispute vide Final Order dated 10.08.1988, Appellants filed refund application on 05.01.1989 for Rs.23,79,767/- of duty/amount paid under protest. The said refund claim was rejected on the ground of unjust enrichment. 3. The matter of refund remained pending, at different levels of adjudication/appeal on the issue of unjust enr....

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....ng judgments:- • Parle Agro Pvt. Ltd. Vs. CCE reported in 2022 (380) E.L.T. 219 (Tri. - All.). • Final order No.75189/2022 dated 11.04.2022 in the case of M/s Green Valley Industries Ltd. 5. The learned Departmental Authorized Representative justified the impugned order and prayed that the appeal filed by the Appellant, being devoid of any merits, may be dismissed. 6. Heard both the sides through video conferencing and perused the appeal records. 7. I find from the facts of the case that it is not in dispute that the Appellant had deposited the amounts during investigation/adjudication proceedings which was later on ordered to be refunded by Commissioner (Appeals). However, interest was not granted. Appell....

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....g to refund. 26. Section 11A of the Excise Act relates to recovery of duties not levied or not paid or short levied or short paid. It provides that in such cases, the central excise officer shall serve a notice on the person chargeable with duty requiring him to show cause why he should not pay the amount of duty along with interest payable thereon under Section 11AA. 27. Section 11AA deals with interest on delayed payment of duty. It provides that the person, who is liable to pay duty, shall, in addition to the duty, be liable to pay interest at the rate specified in sub-section (2). The interest rate that has been specified in sub-section (2) is not below 10% and not exceeding 36% per annum as the Central Government, by ....

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.... forthwith pay the amount so collected to the credit of the Central Government. 32. Section 11DD of the Excise Act deals with interest on the amount collected in excess of the duty. It provides that where an amount has been collected in excess of the duty from the buyer of such goods, the person who is liable to pay such amount shall, in addition to the amount, be liable to pay interest at such rate not below ten per cent., and not exceeding thirty-six per cent per annum, as is for the time being fixed by the Central Government, by notification in the Official Gazette. 33. There is no provision in the Excise Act, which deals with refund of revenue deposit and so rate of interest has not been prescribed, when revenue deposi....

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.... 36. The Notification issued under Section 11BB provides interest at the rate of six per cent per annum. It is reproduced below : Notification No. 67/2003-C.E. (N.T.), dated 12-9-2003 Notification Under Section 11BB Interest @ 6% per annum on delayed refunds. - In exercise of the powers conferred by section 11BB of the Central Excise Act, 1944 (1 of 1944) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 17/2002-Central Excise (N.T.), dated the 13th May, 2002 [GSR 353(E), dated the 13th May, 2002], except as respect things done or omitted to be done before such supersession, the Central Government hereby fixes the rate of interest at six....

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....er annum for the purpose of the said section. This notification shall come into force from the 1st day of April, 2011." 39. In this connection reference can also made to the decisions of the Allahabad High Court in Pace Marketing Specialities and Ebiz.Com Private Limited, wherein after making reference to the decision of the Supreme Court in Sandvik Asia Ltd., the High Court granted interest at the rate of 12% per annum in matters relating to refund of amount deposited during investigation and adjudication. 40. In Riba Textiles, the Tribunal also granted interest at the rate of 12% on refund of amount deposited during investigation and at the time of entertaining the stay application. 41. In view for the ....