9911796707
TMI Blog2014 (4) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant : Mr. P. R. Mullick, Adv. For the Respondent : Ms. Vijay Lakshmi, Adv. JUDGMENT Barin Ghosh, C.J. (Oral) These two appeals have raised similar questions of law based on similar facts and decided by a common Judgment of the Appellate Tribunal. We are, accordingly, deciding these two appeals together. 2. The facts, to which there appears to be no dispute, are that the appellant us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner of Appeals allowed the same. Thereafter, the amount of such credit has been refunded to the appellant. Appellant claimed and the Department agreed to pay 6 per cent interest thereon also. However, the Department later decided not to give the same. Appellant asked for interest from the date of expiry of three months from the date of application till the date of refund. When the matter reach ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such rate, not below five per cent and not exceeding thirty per cent per annum as is for the time being fixed by the Central Government, by notification in the Official Gazette, on such duty from the date immediately after the expiry of three months from the date of receipt of such application till the date of refund of such duty : Provided that where any duty ordered to be refunded under sub-sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovided that the amount of duty of excise as determined by the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise under the foregoing provisions of this sub-section shall, instead of being credited to the Fund, be paid to the applicant, if such amount is relatable to- (a) rebate of duty of excise on excisable goods exported out of India or on excisable materials used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed above, that there is a specific provision in the Act for refund of credit of duty paid on excisable goods used as inputs and while dealing with interest on refund in Section 11BB of the Act, no distinction has been made in between such credit and any other duty referred to in the first proviso to sub-section (2) of Section 11B of the Act. 5. We, accordingly, interfere, set aside the judgment o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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