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TMI Blog2009 (7) TMI 1064X X X X Extracts X X X X X X X X Extracts X X X X ..... ants filed four refund claims dated 4-1-2000, 10-4-2000, 12-12-2000 and 28-8-2000 with the Department under the provisions of Rule 173-L of Central Excise Rules, 1944 totally amounting to Rs. 41,98,105/-. (b) Four show cause notices dated 24-7-2000, 24-7-2000, 18-4-2001 and 21-11-2000 were issued to them proposing rejection of said refund claims which were rejected vide order numbers 09/Refund/DCK-III/2001, dated 28-2-2001, 34-35/Refund/DCK-III/2001, dated 15-6-2001 & 43/Refund/DCK-III/2001, dated 23-8-2001 respectively. (c) The Commissioner (Appeals), Central Excise, Kanpur set aside the said orders vide order-in-appeal No. 174-177/CE/APPL/KNP/05, dated 28-2-2005. Accordingly, the appellants requested for the refund of Rs. 41,98,105/- al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mount involved shall be reversed and paid back before the refund is sanctioned. The eligibility of interest for refund should be considered from the date immediately after expiry of three months from the date of receipt of refund claims. He also relies on the decision of the Hon'ble Rajasthan High Court in the case of J.K. Cement Works - 2004 (170) E.L.T. 4 (Raj.) and the decision of the Larger Bench of the Tribunal in the case of Jayanta Glass Ltd. v. C.C.E., Kolkata - 2004 (165) E.L.T. 516 (Tri.-LB). 7.1 I have carefully considered the submissions from both sides. There is no dispute that the applicant is eligible for the refund of Rs. 41,98,105/-. The liability to interest after the expiry of three months from the date of filing refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erest on belated payment of interest, makes it clear that relevant date for the purpose of determination the liability to pay interest is not the determination under sub-section (2) of Section 11B to refund the amount to the applicant and not to be transferred to the Consumer Welfare Fund but the relevant date is to be determined with reference to date of application laying claim to refund. The non-payment of refund to the applicant claimant within three months from the date of such application or in the case governed by proviso to Section 11BB, non-payment within three months from the date of the commencement of Section 11BB brings in the starting point of liability to pay interest, notwithstanding the date on which decision has been rende ..... X X X X Extracts X X X X X X X X Extracts X X X X
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