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TMI Blog2018 (5) TMI 1352X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Ranbaxy Laboratories Ltd. [2011 (10) TMI 16 - SUPREME COURT OF INDIA], wherein the Hon’ble Apex court has examined the issue and after reliance of various circulars issued by the Revenue hold that the assessees entitled to claim interest on delay refunds after three months from the date of filing the refund claim till its realization. Admittedly, in this case initially refund claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yments as deposit. Later on, the matter was adjudicated and it was decided against the appellant by confirming the demand. The said order was challenged before the Ld. Commissioner (Appeal) who set aside the adjudication order. In consequent to the order of the Ld. Commissioner (Appeal), the appellant filed refund claim of amount paid during the course of investigation on 31.12.2007. Admittedly, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted the claim of interest from 01.04.2008 to 11.08.2014. Against the said order, the appellant is before me. 3. The Ld. Counsel appearing on behalf of the appellant submits that the provision of Section 11BB of the Central Excise Act, 1994 that assessee is entitled to claim interest if there is a delay in sanctioning the refund after three months from the date of filing of claim of refund, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of R.H.L. Profiles Vs. Commissioner of Central Excise, Kanpur reported in 2004 (163) E.L.T. 170 (Tri.-LB), the appellant is not entitled for claim of interest as the said order has been affirmed by the Hon ble Allahabad High Court reported in 2013 (297) E.L.T. A56 (All.). 5. Heard the parities, considered submission. 6. The sole reliance by the Ld. AR is on the decision of the La ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... boratories Ltd. (Supra), wherein the Hon ble Apex court has examined the issue and after reliance of various circulars issued by the Revenue hold that the assessees entitled to claim interest on delay refunds after three months from the date of filing the refund claim till its realization. Admittedly, in this case initially refund claim was filed by the appellant on 31.12.2007 and the same has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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