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TMI Blog2017 (7) TMI 1157X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Government in exercise of powers conferred by sub-section (2) and (3) of Section 3A of the Central Excise Act, 1944 vide Notification No. 11/2010-CE(NT), dated 27.2.2010. They filed a refund claim of duty amounting to Rs. 9,97,500/- u/s. 11B of the Act on 21.12.2011 being abatement of duty due to non production of notified goods from 10.11.2011 to 26.11.2011 under Rule 10 of the 2010 Rules and pro-rata payment of duty from 27.11.20111 to 30.11.2011 under 4th proviso to Rule 9 of the said Rules. The said refund claim was rejected by the Adjudicating Authority as well as by the Appellate Authority. On Appeal filed by the Appellant before this Tribunal, this Tribunal vide order dated 19.7.2016 in Appeal No. E/50152/2014-EX (SM) allowed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further submitted that the matter relating to abatement is governed under rule 10 of the 2010 Rules and not under Section 11B of the Act. The ld. Counsel for the appellant on the other hand submitted that at the time of refund they applied it under section 11BB of the Central Excise Act, 1994 and that the provisions of Section 11BB of the Act are applicable mutatis-mutandis in this case. According to her, as per Rule 19 of 2010 Rules, all provisions of Central Excise Act and Rules are applicable mutatis mutandis to the 2010 Rules. The said Rule 19 of 2010 Rules is extracted as under:- "19. Provisions to apply mutatis mutandis.- Except as herein provided, all provisions of the Act and the Central Excise Rules, 2002, including those relati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner of Central Excise, under sub-section (2) of section 11B, the order passed by the Commissioner (Appeals), Appellate Tribunal or, as the case may be, by the Court shall be deemed to be an order passed under the said sub-section (2) for the purposes of this section." Ld. Counsel for the Appellant cited the decision of the Hon'ble Supreme Court in the matter of Ranbaxy Laboratories Ltd. Vs. UOI; reported in 2011 (273) ELT 3 (SC) in which the Hon'ble Supreme Court while dealing with the issue of interest on delayed refund, held as under:- "9. It is manifest from the afore-extracted provisions that Section 11BB of the Act comes into play only after an order for refund has been made under Section 11B of the Act. Section 11BB of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the said Explanation does not have any bearing or connection with the date from which interest under Section 11BB of the Act becomes payable." 5. Ld. Counsel for the appellant also relied upon the decision of this Tribunal in the matter of M/s. Prem Products vs. CCE, Agra; reported in 2017 (9) TMI 1541 -CESTAT ALLAHABAD in which Pan Masala Packing Machines (Capacity determination and collection of Duty) Rules, 2008 were in issue and there also the appellant therein claimed interest for delayed refund and this Tribunal while taking into consideration the fact that the refund claim was sanctioned beyond the period of three months, directed that the appellant therein is entitled for interest after three months from the date of filing of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sal of the record, I find that for the month of May, 2012, the abatement claim was filed on 26/07/2012 and for the month of June, 2012, the abatement claim was filed on 22/08/2012 and the refund claim have been sanctioned on 29/11/2012 which is beyond the three months for sanctioning of refund claims. In that circumstances, the appellant is entitled for interest after three months from the date of filing of refund claim and till the date of sanctioning refund in terms of decision of Apex Court in the case of Ranbaxy Laboratories Pvt. Ltd. vs. Union of India reported in 2011 (273) ELT 3 (S.C.)." 6. I found that there is no change in the 2008 Rules and 2010 Rules so far as the issue in the present matter is concerned. In this matter, there i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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