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TMI Blog2018 (12) TMI 922X X X X Extracts X X X X X X X X Extracts X X X X ..... .2009 alongwith the interest and the penalties. However when the matter was appealed before this Tribunal, vide stay Order dated 28.04.2011, appellant was directed to deposit the entire demand of the aforesaid duty. In a writ petition No. 5314/2011 challenging the said stay order before the Hon'ble High Court of Madhya Pradesh, Indore, this Tribunal vide Order dated 22.11.2011 was directed to decide the Application for stay dispensing with the requirements of pre-deposit. Subsequently, vide Order dated 05.12.2012, to the Miscellaneous Application Tribunal directed the appellant to make the pre-deposit of Rs. 40 lakhs within 4 weeks of the said Order. Further, vide Final Order of this Tribunal dated 24.01.2017, the Appeal against the recover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also, the Department had to ask for the deficiency, if any, within two days thereof. Decision of the Hon'ble Apex Court in the case Union of India Vs. Hamdard (WAQF) Laboratories 2016 (333) E.L.T. 193 (S.C.) has been impressed upon. Finally praying for date of application to be considered as 15.03.2018, the Appeal in hand is prayed to be allowed. 4. While rebutting these arguments it is submitted by the Department that though the application for refund was filed on 15.03.2017 but it was an incomplete application for want of documents as that of the copy of Final Order of this Tribunal entitling the appellant for refund of his pre-deposit amount. In addition, the appellant was also required to furnish the cenvat credit details alongwith th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... below five percent and not exceeding thirty percent per annum as is for the time being fixed [by the Central Government, by notification in the Official Gazette] on such duty from the date immediately after the expiry of three months from the date of receipt of such application till the date of refund of such duty:" It makes it clear when even read with Section 11BB of Central Excise Act that for the payment of interest after three months from the date of receipt of refund application, the applicant shall be entitled for the interest at the rate as prescribed. The provision is nowhere expressing about "application" to be called so only in case it is supported by the requisite documents. The law has been settled that the fiscal legislation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d (WAQF) Laboratories (supra) has clarified that it is obligatory on the part of the revenue to inform deficiencies and defects in the refund application within two days of the receipt thereof. To my opinion, the statute is not making any distinction in the date of receipt of application from that of the receipt of the application complete in all respect. The explanation as relied upon by Commissioner (Appeals) of some Custom Refund Regulations cannot supersede the statute and the mandate thereof in the Section 11B and 11BB of the Central Excise Act, 1944. In view of the entire above discussion, the Order in hand is set aside; Appeal stands allowed. Consequential benefits to follow.
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