9911796707
TMI Blog2017 (10) TMI 1179X X X X Extracts X X X X X X X X Extracts X X X X ..... hnan. Advocate, for Appellant Shri Mohd. Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Anil Choudhary This is a Miscellaneous Application under Rule 41 of CESTAT Procedure Rules, in Appeal No.E/467/2009-EX[DB] (disposed of on 22nd February, 2017) vide Final Order No.A/70222/2017 dated 22nd February, 2017. 2. The aforementioned appeal was allowed with consequential benefits to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ida pertaining to the differential amount in Central Excise duty arising on the basis of original MRP and the reduced MRP of the footwear. Although, he was pleased to allow the refund of the principal amount but rejected the claim for interest on delayed refund, observing "the interest on delayed refund will be applicable only after lapse of three months without any query from the date of receipt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eting the provisions of Section 11BB read with Section 11B as follows:- "15. In view of the above analysis, our answer to the question formulated in Para-1 (supra) is that the liability of the Revenue to pay interest under Section 11BB of the Act commences from the date of expiry of three months from the date of receipt of application for refund under Section 11B(1) of the Act and not on the expi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued by the CBEC from time to time. The said action of Mr. Mahabir amounts to interference in the process of administration of Justice. 6. Under these facts and circumstances, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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