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TMI Blog2013 (1) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be termed as an application under Section 27 of the Customs Act, 1962. Therefore, the liability to pay interest to the Petitioner after expiry of a period of three months from the date of receipt of the Application dated 11th September, 2004 cannot be denied. - ST/652/10 - - - Dated:- 7-12-2012 - Mr. M.V. Ravindran, J. Appellant by : Shri Rahul Gajera, Adv (i/b D.K. Trivedi, Adv) Respondent by : Shri P.N. Sarvaiya, A.R. Per : Mr. M.V. Ravindran; This application is filed against order in appeal No.Commr(A)/266/VDR-I/2010, dt.06.10.10. 2. The relevant facts that arise for consideration are the appellant in this case had filed a refund claim on 07.06.94 and 27.07.95 with the lower authorities w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tized amount of Tools and Dies as given in the invoices and the Appellant finally submitted the same on 04.03.2008. Thus, from the above, the evidences leading to justify for sanctioning the refund in question have been submitted by the Appellant only on 04.03:2008 and the impugned order was issued on 01,09.2008 Thus, it can be seen that the refund in question reaches its finality from the Appellant side only on 04.03.2008: As per the provisions of Section 11BB of CEA' 1944, "If any duty ordered to be refunded under sub-section (2) of section 11(B) to any applicant is not refunded within three months from the date of receipt of application under sub-section (1) of that section, there shall be paid to that applicant interest at such rate, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of the Revisional Authority that the applications submitted by the Petitioner for refund were not completed and were completed only on production of Certificate pursuant to the Appeal order, and has held that unless a finding is recorded that an application that was filed by the Petitioner under Section 11B of the Central Excise Act 1944 cannot be termed as an application made under Section 11B, liability to pay interest after expiry of a period of three months from the date of receipt of that application cannot be denied. In the present case too, the Respondent has not recorded any finding within a period of three months from the date of receipt of the Application dated 11th September, 2004, that the Application cannot be termed as an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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