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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 ..... appeal before the Customs, Excise and Service Tax Appellate Tribunal where the petitioner had earlier been directed to make a pre-deposit of Rs. 55,00,000/- (Rupees Fifty Five Lakhs) for hearing of the appeal. Although the said amount of Rs. 55,00,000/- (Rupees Fifty Five Lakhs) has been refunded to the petitioner pursuant to the order passed by the said Tribunal on 04.03.2011, the petitioner was not paid any interest on the refund amount. It 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise, Delhi-I would constitute due service for the purposes of section 35FF of the Central Excise Act, 1944 (hereinafter referred to as 'the said Act'). It is for these reasons that the Division Bench which passed the order on 14.03.2014, recalled its earlier order dated 12.09.2013 and directed that the matter be listed before the roster Bench for consideration of the following question:- "Whether service of a certified 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 del ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e definition given in section 2(a) of the said Act. Section 2(a) of the said Act reads as under:- "2(a) "adjudicating authority" means any authority competent to pass any order or decision under this Act, but does not include the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963), Commissioner of Central Excise (Appeals) or Appellate Tribunal." 7. It is evident that 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 beh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the said Act. Section 11BB of the said Act reads as under:- "11BB. Interest on delayed refunds. - If any duty ordered to be refunded under sub-section (2) of section 11B 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, [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 where any duty ordered to be refunded under sub-s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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