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TMI Blog2015 (4) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... postponed by the favourable decision given by the higher appellate authority - Decided in favour of assessee. - Appeal No. ST/13218/2013 - Order No. A/10268 / 2015 - Dated:- 20-3-2015 - Mr. H.K. Thakur, Hon ble Member (Technical),J. For the Appellant : Shri S.R. Dixit, Advocate For the Respondent : Shri J. Nair, Authorised Representative ORDER This appeal has been filed by the appellant against OIA No. PJ/148/VDR-I/2013-14 dated 18.6.2013. 2. Shri S.R. Dixit (Advocate) appearing on behalf of the appellant argued that the refund claims filed by the appellant in 2004 were rejected by the adjudicating authority under OIO No. III/ST/632 633/Refund/2008-2009 which was upheld by first appellate authority under OIA No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d below:- 9.It is manifest from the afore-extracted provisions that Section 11BB of the Act comes into play only after an order for refund has been made under Section 11B of the Act. Section 11BB of the Act lays down that in case any duty paid is found refundable and if the duty is not refunded within a period of three months from the date of receipt of the application to be submitted under sub-section (1) of Section 11B of the Act, then the applicant shall be paid interest at such rate, as may be fixed by the Central Government, on expiry of a period of three months from the date of receipt of the application. The Explanation appearing below Proviso to Section 11BB introduces a deeming fiction that where the order for refund of duty is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of Income Tax, (2010) 8 SCC 739]. 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 insofar as the reckoning of the period for the purpose of payment of interest under Section 11BB of the Act is concerned, emphasis has been laid on the date of receipt of application for refund. In that case, having noted that application by the assessee requesting for refund, was filed before the Assistant Commissioner on 12th January 2004, the Court directed payment of Statutory interest under the said Section from 12th April 2004 i.e. after the expiry of a period of three months from the date of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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