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TMI Blog2015 (1) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... hree months from the date of making refund application to the payment of refund amount. 2. Shri Anand Nainawati (Advocate) appearing on behalf of the appellant argued that Appellant filed eleven refund claims during the period September 1997 to December 1999. The refund claims were rejected by the adjudicating authority and that order was agitated before Commissioner (Appeals) who vide OIA dt.24.09.2001 rejected the appeal filed by the appellant. That on an appeal filed by the appellant, CESTAT vide Final Order dt.13.08.2003 allowed the appeal filed by the appellant. That as a result of CESTATs order dt.13.08.2013, appellant was sanctioned and paid refund of Rs. 1,26,78,767.00 on 23.02.2004. That since there was a delay in sanction/paymen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vii) M/s Surajbhan Synthetics (P) Ltd Vs CCE 2014 (301) ELT 386 3. Shri G. Jha, (A.R.) appearing on behalf of the Revenue argued that as per Explanation to Section 11BB of the Central Excise Act 1944 the orders passed by CESTAT will be deemed to be an order passed under Section 11B(2) of the Central Excise Act 1944 and refunds of the appellants were decided within 3 months from the date of CESTAT's order. Ld. A.R., therefore, strongly defended the orders passed by the lower authorities in rejecting appellant's claim for interest on delayed payment of refunds. 4. Heard both the sides and perused the case records. The issue involved in the present appeal is whether appellant will be eligible to claim interest after three ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject: Non-payment of interest in refund/rebate cases which are sanctioned beyond three months of filing - regarding I am directed to invite your attention to provisions of section 11BB of Central Excise Act, 1944 that wherever the refund/rebate claim is sanctioned beyond the prescribed period of three months of filing of the claim, the interest thereon shall be paid to the applicant at the notified rate. Board has been receiving a large number of representations from claimants to say that interest due to them on sanction of refund/rebate claims beyond a period of three months has not been granted by Central Excise formations. On perusal of the rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12. Thus, ever since Section 11BB was inserted in the Act with effect from 26th May 1995, the department has maintained a consistent stand about its interpretation. Explaining the intent, import and the manner in which it is to be implemented, the Circulars clearly state that the relevant date in this regard is the expiry of three months from the date of receipt of the application under Section 11B(1) of the Act. 13..... 14. At this stage, reference may be made to the decision of this Court in Shreeji Colour Chem Industries (supra), relied upon by the Delhi High Court. It is evident from a bare reading of the decision that insofa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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