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TMI Blog2017 (3) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... . Harpreet Singh, Sr. Standing Counsel O R D E R 1. The petitioner's grievance is that even though the Commissioner (Appeals), Central Excise allowed its refund claim under Section 11B of the Central Excise Act, 1944 no interest was directed to be paid. The Revenue/Customs Authority's position is that since neither the adjudicating authority nor the Commissioner directed payment of interes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner of Central Excise & Customs reported in 2004 (170) E.L.T. 4 vide Para 33: "A close reading of Section 11BB, which now governs the question relating to payment of interest on belated payment of interest, makes it clear that relevant date for the purpose of determining the liability to pay interest is not the determination under sub- section (2) of Section 11B to refund the amount to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch application" in Section 11 BB which mandates payment of interest, precludes the Revenue from arguing the matter which it does today. This conclusion is supported by the view of the Supreme Court in Ranbaxy Limited (supra). Consequently, the respondent's argument that neither the adjudicating authority granted interest nor did petitioner seek it at any stage is of no avail. The petition is there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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