9911796707
TMI Blog2012 (7) TMI 784X X X X Extracts X X X X X X X X Extracts X X X X ..... such refund - order is set aside and appeal allowed - E/1688/2010 - - - Dated:- 1-6-2012 - Mr. B.S.V. Murthy, J. Shri Jigar Shah, Adv.: for Assessee. Shri R. Nagar, A.R.: for the Revenue. Per: Mr.B.S.V. Murthy: The appellant filed a rebate claim in respect of export made by them under DFIA (Duty Free Import Authorisation). The rebate claim was rejected on the ground that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned order, the Commissioner (Appeals) has taken a view against the appellant and the relevant paragraph is reproduced below: 7. The reason why I agree with the above finding of the Assistant Commissioner is not because I count the period of 3 months from the date of issue of the Order-in-Appeal for calculation of the period of 3 months after which interest becomes due. In this aspect, I rather ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority to take action as laid down in circular 11/2009 and consider the rebate claims afresh. Thus, in effect, the Commissioner (Appeals) has only asked for a re-examination and on a re-examination, the AC has sanctioned the rebate claimed within a period of 3 months. There is no finding as such by the Commissioner (Appeals) on the rebate claims and hence the appellant are not entitled to intere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fund. 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 rendered by the competent authority as to w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate from which interest becomes payable to under Section 11BB ibid. It is manifest from the provision of Section 11B of Central Excise Act, 1944. 5. In view of the fact that both the decisions cited above clearly support the view taken by the ld.Counsel for the appellant, the impugned order is set aside and appeal allowed with consequential relief to the appellant. (Dictated Pronounced i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
