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TMI Blog2016 (8) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... doctrine of merger, the Assistant Commissioner could not have rejected the interest on refund payable under section 11 BB in view of the clear interpretation given by the Hon'ble Supreme Court confirming the judgement of the Rajasthan High Court dated 10/2/04 and further in view of the interpretation given by the Joint Secretary, Department of Revenue, Government of India vide his order dated 7/6/2000. Therefore the concerned authority is directed to grant interest for the period ending on 3 (three) months from the date of application dated 11/12/2001 till the date of disbursement of refund, that is 13/6/2004. Section 35F of the Central Excise Act, 1944 - Whether an appeal can be filed against a simple communication letter - Held that:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 003 allowed the appeal with all consequential relief. Pursuant to appellate order the appellant gave reminder for grant of refund on 11/4/2004 and thereafter refund for ₹ 1,05,74,234/- was sanctioned and disbursed vide Order-in-Original dated 11/6/2004. As regards interest it was observed I find that the refund in the instant case has been allowed on the basis of Commissioner (Appeals) order dated 01/7/2003 and the party have submitted their request for refund on 19/4/04 in this office hence the refund has been sanctioned within 3 (three) months of the application. Further explanation to Section 11 BB provides that where any order of refund is made by the Commissioner (Appeals), appellate Tribunal, or any Court against an order of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the appeal on the ground that there is no appealable order within the meaning of section 35/35F of the Act, 4. Heard the parties. 5. The Id. Counsel for appellant have argued that the issue is no longer res integra and the relevant date from which interest is payable, have been interpreted by Hon'ble Supreme Court in the case of J.K. Cement Works Vs. Assistant Commissioner of Central Excise and Customs 2004 (170) E.L.T. 4 (Raj.). Reading of Section 11 BB together with Section 11 B makes the position very clear, Section 11 BB unfolds, that the stage of making payment of refund to any claimant is reached only when order under sub-section 2 of Section 11 B is made to that effect, transferring the amount of excess duty to consume ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the revision order of Government to the Assistant Commissioner, it was held interest is payable from the date immediately after the expiry of 3 (three) months from the date of receipt of refund claim of such duty, 2001 (128) E.L.T. 557 in RE : B.P.M. Industries Ltd. 9. Having considered the contentions I hold that under the doctrine of merger, the Assistant Commissioner could not have rejected the interest on refund payable under section 11 BB in view of the clear interpretation given by the Hon'ble Supreme Court confirming the judgement of the Rajasthan High Court dated 10/2/04 and further in view of the interpretation given by the Joint Secretary, Department of Revenue, Government of India vide his order dated 7/6/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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