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TMI Blog2016 (9) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 11 BB it is provided that if the authority is satisfied that an amount is to be refunded to Assessee but the same has not been refunded within three months from the date of filing of application, Assessee would be entitled for interest. Order passed by Revenue authority under Section 11B(2) for refund is not relevant for the purpose of attracting interest under Section 11BB but what is said that once refund is found admissible, Assessee if has not been refunded the amount within three months from the date of receipt of application under sub Section (1), he shall be paid interest. Meaning that there is no time limit prescribed for taking a decision about refund but that law makes it very clear that amount if not refunded within t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... attained finality, petitioner became entitled for refund. Hence application for refund was submitted by petitioner in prescribed proforma on 08.03.2000. The said application was rejected by Central Excise Authority and that matter went up to Customs, Excise Service Tax Appellate Tribunal, New Delhi who allowed appeal of petitioner vide order dated 10.10.2003 and thereafter Assistant Commissioner passed another order dated 20.01.2006 holding that though petitioner was entitled for refund but the same shall not be refunded for the reason that it is hit by clause of unjust enrichment. This order of Assistant Commissioner dated 20.01.2006 was confirmed by Commissioner (Appeal) whereagainst petitioner went to Tribunal who decided in favour of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso withheld the same without any authority of law. In other words, here is a case, where respondents deprive petitioner of his property in a manner which was not permissible in law. Once it was held by Tribunal, vide judgment and order dated 14.01.2000 that product Gulabari' was not classifiable under the Heading 33.03 of the First Schedule of Act 1985. Pursuant thereto petitioner submitted application for refund in prescribed form but the Revenue authorities again relying on Heading 33.03 rejected claim for refund and again lost before Tribunal who held vide order dated 10.10.2003 that once an issue was already decided by it, it was not open to departmental authorities to sit in appeal and reiterate their view which has not been foun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for interest. Order passed by Revenue authority under Section 11B(2) for refund is not relevant for the purpose of attracting interest under Section 11BB but what is said that once refund is found admissible, Assessee if has not been refunded the amount within three months from the date of receipt of application under sub Section (1), he shall be paid interest. Meaning that there is no time limit prescribed for taking a decision about refund but that law makes it very clear that amount if not refunded within three months from the date of receipt of application, interest shall be payable. 12. In our view, even if an order has been passed much later on, for the purpose of interest it will relate back and Assessee would be entitled for i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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