9911796707
TMI Blog2007 (12) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... Jayaraman, Member (T) [Order per: T.K. Jayaraman, Member (T)]. -1 . These appeals have been filed against the following Orders-in-Appeal passed by the Commissioner of Customs and Central Excise (Appeals-III), Hyderabad. (i) Order-in-Appeal No. 120/2005 (H-III) C.E. dated 31-5-2005 (ii) Order-in-Appeal No. 121/2005 (H-III) C.E. dated 31-5-2005 2. The appellants are the manufacturers and exporters of readymade garments. They filed refund claim with the Original Authority for refund of Cenvat credit paid on the readymade garments which have been exported. The claims were submitted on 2-1-2004 and 19-1-2004. However, the Original Authority returned the refund claim with a direction to produce original documents along with the clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the party was not sanctioned on the ground that the original documents were produced only on 8-7-2004, therefore, they would not be entitled for any interest. Hence, the appellants appealed to the Commissioner (A) and the Commissioner (A) passed the impugned orders. The Commissioner (A) has given a finding that only after the Commissioner (A)'s has passed the Orders No.85 86/2004 (H-III) C.E. dated 28-4-2004, the appellants have produced all the documents for verification of the refund claim on 8-7-2004. Therefore, the orders of the Commissioner (A) were implemented promptly without any delay. Hence, no interest is payable. The appellants are aggrieved over the impugned orders. Therefore, they have come in appeal before this Tribunal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision. In Para 8 of the impugned order, he has quoted the relevant provisions of Section 11BB but has come to a wrong conclusion that the matter reached finality only after the Commissioner (A) passed the order on 28-4-2004. 4.1 A careful reading of the Section 11BB would reveal that the interest would start if the refund claim is not sanctioned within three months from the date of filing the claim, even when the party obtains a favourable order from either the Commissioner (A) or the Tribunal. The time for payment of interest always commences immediately after the expiry of three months from the date of filing of the refund claim. This is very clear on reading the explanation to Section 11BB. Even though the Commissioner (A) has quoted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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