9911796707
TMI Blog2017 (10) TMI 1179X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act and not from the date of order of refund or appellate order - we direct Mr. Mahabir, Deputy Commissioner, Central Excise/ GST, Division-II, C-56/42, Sectory-62, Noida - 201307 to file an explanation/ show cause reply, as to why not a reference be made to the Hon'ble Allahabad High Court for drawing the proceedings of contempt under the Contempt of Court Act for disobeying the mandate of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Division-, Noida, for grant of refund (consequential relief) by their request letter dated 23/03/2017. In the said letter, the appellant had also mentioned that they are entitled to interest on the delayed refund under the provisions of Section 11B read with Section 11BB of the Act. 3. The said prayer for grant of refund was disposed of by the Deputy Commissioner, Mr. Mahabir, C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as applicable prior to commencement of the finance (No.2) Act, 2014, of the Central Excise Act, 1944, respectively or the date of fulfillment of the departmental correspondence queries/ information related to the refund claim filed by the party, the date in this case is 25 th July, 2017. Hence, the interest is to be payable to them only after 24, October 2017. 4. The learned counsel states th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... many words have explained the law, clarifying that interest on delayed refund is payable under Section 11BB of the Act on expiry of the period of three months from the date of application under Section 11B(1) of the Act and not from the date of order of refund or appellate order, allowing such refund. 5. We find that the concerned Deputy Commissioner, Mr. Mahabir has taken notice of the date o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date of law amounting to interference in the dispensing of Justice. However, we give him one last opportunity, in the alternative, to grant interest to the appellant and file compliance report, on or before the next date 06/11/2017. 7. The copy of this order be issued Dasti to the parties and also to Mr. Mahabir, Deputy Commissioner, Central Excise/GST, Division-II, Noida both by speed post and ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
