9911796707
TMI Blog2014 (9) TMI 876X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, the interest on the refund will commence three months after the date of removal of deficiency in the claim i.e. from 26-3-2009 till the date of receipt of the refund. - Decided in favour of assessee. - ST/674/2012-Mum - Final Order No. A/1034/2013-WZB/C-I(CSTB) - Dated:- 30-4-2013 - Shri S.S. Kang, Vice-President and S.K. Gaule, Member (T) Shri Sanjay Khemani, C.A., for the Appellant. Shri Rakesh Goyal, Additional Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. The appellant filed this appeal against Order-in-Appeal dated 18-7-2012 whereby the Commissioner (Appeals) rejected the appeal filed by the appellant. 3. Briefly stated the facts are that the appellants are engaged in providing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ries Ltd. v. Union of India reported in 2011 (273) E.L.T. 3 (S.C.) = 2012 (27) S.T.R. 193 (S.C.) and also the Hon ble Bombay High Court s decision in the case of Union of India through Maritime Commissioner of Central Excise v. Jindal Drugs Ltd. - 2012 (190) E.C.R 3 (Bombay). 5. The learned Additional Commissioner (AR) reiterated the findings of the learned Commissioner (Appeals). However, he contended that the deficiency memo was issued to the appellant and they have removed the defects only on 26-3-2009. 6. We have carefully considered the submissions and perused the records. The appellant is heavily relying upon Section 11BB of the Central Excise Act, 1944, which reads as under : SECTION 11BB. Interest on delayed refunds. - If a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the said sub-section (2) for the purposes of this section. 6.1 We find that the appellant filed the refund claim for the service tax paid in excess. This fact is not in dispute. Therefore, as per the provisions of Section 11B of the Central Excise Act, 1944 they are entitled for the interest from three months after the date of filing of the refund claim till the receipt of the refund. 6.2 The appellant relies upon the decision of the Hon ble Supreme Court in the case of Ranbaxy Pharmaceuticals (supra). Para 15 of the said decision reads as under : 15. In view of the above analysis, our answer to the question formulated in para (1) supra is that the liability of the revenue to pay interest under Section 11BB of the Act commen ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
