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TMI Blog2016 (10) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... ollowing substantial questions of law: "(i) Whether the appellant is entitled to interest w.e.f. 21.8.2008 ? (ii) Whether the appellant is entitled to interest @ 12% or 6% in terms of Section 11BB of the Act ? (iii) Whether the findings of learned Tribunal are perverse and contrary to the record ?" 2. Learned counsel for the appellant submitted that the appellant is engaged in the manufacture of plywood, block boards, flush doors and penal doors. The respondent issued show cause notice to the appellant on 24.2.1997 proposing to levy excise duty and penalty for the period from March, 1992 to March, 1996. The adjudicating authority, vide Order-in- Original dated 11.11.2005 confirmed the amount of duty amounting to Rs. 99.22 lacs. In addit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thereon was dealt with by the Assistant Commissioner by passing the Order-in-Appeal on 13.1.2009 after appropriating part of the amount against demand raised vide order dated 17.10.2008. Rs. 88,72,686/- were directed to be credited to Consumer Welfare Fund and refund of Rs. 76,44,080/- was directed. The appellant preferred appeal. The Commissioner (Appeals), vide order dated 17.3.2009 accepted the appeal filed by the appellant and directed even refund of Rs. 88,72,686/- opining that the same was not hit by bar of unjust enrichment. In pursuance thereof, the aforesaid amount was paid to the appellant on 17.4.2009. As the claim of the appellant for payment of interest was declined on the ground that the amount was refunded within three month ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... another Division Bench judgment of this Court in CWP No. 16213 of 2014-Haryana Vanaspati & General Mill v. The State of Haryana and another, decided on 7.8.2015, where under the Haryana General Sales Tax Act, 1973, this court directed for payment of interest @ 12% per annum on the amount deposited from the date the deposits were made as finally the assessee succeeded in litigation. The submission is that after the Tribunal set aside the demand against the appellant on 2.5.2008, it became entitled to the refund of amount deposited. The application for refund was made immediately thereafter on 22.5.2008. As the amount was refunded in January and April, 2009, the appellant was entitled to interest for the period beyond three months from the da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entitled to interest. No formal application is required to be filed. A simple letter is sufficient for the same. The application in the present case was filed by the appellant on 22.5.2008. There is error in the date noticed in the order passed by the authority for filing the application as 21.10.2008. Hon'ble the Supreme Court in I.T.C. Ltd.'s case (supra) allowed the refund along with interest @ 12% per annum. 7. Keeping in view the aforesaid facts and circumstances, in our opinion, the appellant herein is entitled to payment of interest @ 12% per annum for the period after three months till the refund was granted after passing of the order by the Tribunal on 2.5.2008. The questions, referred to above, are answered accordingly. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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