9911796707
TMI Blog2017 (12) TMI 1249X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 1.60 per liter towards transportation charges & Depot charges has to be added into the transaction value. 11.01.1999 [P/63] Order-in-Original by ACCE passed without affording Personal Hearing 19.03.1999 [P/66] In appeal, Commissioner (Appeals) directed IOCL to pay entire duty 30.03.1999 [P/67] IOCL paid entire duty of Rs. 2,92,57,767/- vide TR-6 Challan No.162 dated 30.03.1999 06.05.1999 [P/68] Commissioner (Appeals) set aside the Order dated 11.01.1999 and remanded the matterback to lower authority for fresh adjudication, after affording personal hearing. 19.11.1999 [P/ 70] DCCE, vide Order-in-original dated 19.11.1999, again confirmed the demand of Rs. 2,92,57,767/-; imposed penalty of Rs. 50 lakhs and regularized the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was rejected by Order-in-original No.RGB/Refund/07-R/CH-I/2005-06 dated 7.12.2005, the interest cannot be given. 4.3.2006 IOCL, vide their letter No.TRLC/AC/EXCISE, replied that said refund claim of interest is in no way connected to Order-in-Original dated 7.12.2005 and also relied upon Supreme Court judgments in support of their entitlement to interest on delayed refund. 23.3.2006 Refund of Rs. 2,92,57,767/- was sanctioned and paid by Dept. 12.4.2006 IOCL, vide letter No.TRLC/AC/EXCISE, once again requested for interest on delayed refund 19.4.2006 ACCE, by letter F.No.V(ch.27) 18-12/2005/1219, informed IOCL that their claim for interest cannot be acceded to, as refund of principal amount of Rs. 2,92,57,767/- was granted on 23.3.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g for the Respondent/Revenue, submits that the Appeal does not raise any substantial question of law. The application for refund has been made under the Central Excise Act, 1944. That is to claim refund of the Service Tax which has been paid by the Appellant/Assessee. In considering that application, the Assistant Commissioner and the Tribunal could not have ignored much less overridden the provisions of the Central Excise Act, 1944. Such application has to be considered in the light of the provisions enabling grant of refund or else there is nothing in the Act which would enable the Assessee to claim refund. If refund is claimed in accordance with the Central Excise Act, 1944, then, all provisions by which such refund applications can be c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Para 2 & 3 of the said circular reads as under: 2. It would be pertinent to mention that the Revenue had recently filed a Special Leave Petition against Mumbai High Court's order in the matter of NELCO LTD, challenging the grant of interest on delayed refund of pre-deposit as to whether : (i) the High Court is right in granting interest to the depositor since the law contained in Section 35F of the Act does in no way provide for any type of compensation in the event of an appellant finally succeeding in the appeal, and, (ii) the refunds so claimed are covered under the provisions of Section 11B of the Act and are governed by the parameters applicable to the claim of refund of duty as the amount is deposited under Section 35F of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is based on the interpretation of law made by High courts and Supreme Court. In these circumstances, same would be applicable retrospectively as it was merely a clarification. Thus in terms of aforesaid circular refund would have been due immediately after Commissioner(Appeals) set aside the demand in respect of which the said pre-deposit was sustainable i.e. on 6-5-1999. Appellant filed refund claim 4-9-2000 and are seeking interest from the period three months thereafter till the sanction of refund. In the ordinary course in terms of board circular refund should have been sanctioned without requirement of the appellant making the claim. Ld. A.R. has argued that the said demand of duty was subsequently confirmed and said pre-deposit was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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