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TMI Blog2014 (8) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... djudicating authority” as appearing in section 35FF of the said Act. Therefore, the relevant question to ask is on which date was the order passed by the Tribunal communicated to the “adjudicating authority”. Clearly, this fact has been recorded in the order dated 14.03.2014 itself that the order passed by the Tribunal on 04.03.2011 was served on the Commissioner of Central Excise, Delhi-I on 16.03.2011. Therefore, the refund ought to have been made on or before 16.06.2011. However, the refund was actually made on 18.10.2011. Therefore, interest was payable under section 35FF of the said Act to the petitioner for the period 16.06.2011 to 18.10.2011. Rate of interest has to be specified by the Central Government by a notification in the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is for this reason that the petitioner had approached this Court by way of the present writ petition. 2. However, the petitioner's request for payment of interest on the refund was, as pointed out above, initially rejected by this Court by virtue of the order dated 12.09.2013. Subsequently, the petitioner filed a review petition being R.P. No.565/2013. By virtue of the order dated 14.03.2014, the Division Bench which had passed the earlier order, allowed the review petition and recalled its order dated 12.09.2013. This was so because the said Division Bench was informed that the order dated 04.03.2011 passed by the tribunal had been dispatched to all the parties including the petitioner and two certified copies of the said order wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d copy on the Commissioner of Central Excise, Delhi-I would constitute due service for the purpose of section 35FF of the Central Excise Act, 1944? 4. This is how the matter is before us. We first need to examine the provisions of section 35FF of the said Act, which reads as under:- 35FF. Interest on delayed refund of amount deposited under the proviso to section 35F. Where an amount deposited by the appellant in pursuance of an order passed by the Commissioner (Appeals) or the Appellate Tribunal (hereinafter referred to as the appellate authority), under the first proviso to section 35F, is required to be refunded consequent upon the order of the appellate authority and such amount is not refunded within three months from the date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apart from the Central Board of Excise and Customs, the Commissioner of Central Excise (Appeals) and the Appellate Tribunal, any authority competent to pass any order or decision under the said Act would fall within the expression adjudicating authority . We put a pointed question to the learned counsel appearing on behalf of the Revenue as to whether the Commissioner of Central Excise, Delhi-I would be competent to pass an order of refund pursuant to the order dated 04.03.2011 passed by the Tribunal. The answer was that he would be competent to do so, although, normally it is the Assistant Commissioner who grants the refund order. Even otherwise, in the facts of this case, the adjudication order (order-in-original) had, in any event, bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt 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 where any duty ordered to be refunded under sub-section (2) of section 11B in respect of an application under sub-section (1) of that section made before the date on which the Finance Bill, 1995 receives the assent of the President, is not refunded within three months from such date, there shall be paid to the applicant interest under this section from the dae immediately after three months from such date, till the dae of refund of such duty. Explanation. Where ..... X X X X Extracts X X X X X X X X Extracts X X X X
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