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TMI Blog2014 (3) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... e application under Section 11B(1) of the Central Excise Act, 1944. Therefore, I direct the adjudicating authority to pay the interest to the appellant on delayed refund on expiry of period of three months from the date of receipt of application under Section 11B(1) - Following decision of the decision of Ranbaxy Laboratories Ltd. [2011 (10) TMI 16 - Supreme Court of India] - Decided in favour of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal has remanded the matter back for denovo adjudication which was done on 16.2.2000. The appellant filed a refund claim on 25.5.2000 and same was sanctioned on 31.10.2000. The second claim pertains to clandestine manufacture and clearance. The appellant paid Rs.10,00,000/- against the said issue, Rs.5,10,000/- and Rs.4,90,000/- as directed by this Tribunal. The claim was filed on 25.1.1999 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eipt of the application. The Explanation appearing below Proviso to Section 11BB introduces a deeming fiction that where the order for refund of duty is not made by the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise but by an Appellate Authority or the Court, then for the purpose of this Section the order made by such higher Appellate Authority or by the Court sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nterest under Section 11BB of the Act becomes payable. 5. As per the said order, the interest on delayed refund is payable on expiry of period of 3 months from the date of receipt of the application under Section 11B(1) of the Central Excise Act, 1944. Therefore, I direct the adjudicating authority to pay the interest to the appellant on delayed refund on expiry of period of three months from th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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