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TMI Blog2013 (2) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... ttled the law in an identical situation in favour of assessee - C/560 of 2011 - - - Dated:- 1-2-2013 - Mr. M.V. Ravindaran, J. Appellant by : Shri N.K. Oza, Advocate Respondent by : Shri J. Nagori, A.R. Per : Mr. M.V. Ravindaran; This appeal is directed against order in appeal No. 102/Commr(A)/ JMN/2011 dated 13.09.2011 vide which the first appellate authority has rejected the claim of interest on the refund amount sanctioned to the appellant. 2. Heard both sides and perused the record. 3. I find that in an identical issue, in respect of the very same assessee this bench vide final order No. A/1159/WZB/AHD/2012 dated 03.08.2012 has set-aside the order which rejected the claim of interest on the am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... risen after re-assessment of 8 Bills of Entry vide Order in Original No. SBY/De-novo/50/2005-06 dated 30.04.2005. A show cause notice dated 25.11.2005 was issued asking the appellant as to why the refund amount should not be credited to the Consumer Welfare Fund. The show cause notice was decided vide OIO No. 57/Cus/SBY/2005 dated 30.12.2005 whereby the refund amount was admitted and transferred to Consumer Welfare Fund. Being aggrieved with the order dated 30.12.2005, the appellant filed the appeal before the Commissioner (Appeals), Jamnagar who vide their Order in Appeal No. 56 to 63/JMN/2006 dated 19.4.2006 have dismissed the appeal. Further, the appellant filed appeals along with stay application with CESTAT who vide their Final Order N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will cover the issue in favour of the assessee. I may, with respect reproduce the ratio of their Lordship enumerated in Paragraphs 14 and 15:- 14.At this stage, reference may be made to the decision of this Court in Shreeji Colour Chem Industries (supra), relied upon by the Delhi High Court. It is evident from a bare reading of the decision that insofar as the reckoning of the period for the purpose of payment of interest under Section 11BB of the Act is concerned, emphasis has been laid on the date of receipt of application for refund. In that case, having noted that application by the assessee requesting for refund, was filed before the Assistant Commissioner on 12th January 2004, the Court directed payment of Statutory interest under t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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