9911796707
TMI Blog2019 (6) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... State of Assam and was availing the benefit of Notification No.33/99-CE dt. 08/07/1999. The above notification grants the benefit of area based exemption in respect of units situated in the areas notified under the notification. The appellant was periodically claiming refund of the Excise Duty paid on the LPG manufactured in the said unit. The present dispute covered the period March 2000 to April 2001 during which the appellants filed a claim for refund of Rs. 3,53,67,180/-. The Assistant Commissioner, in-charge of the unit rejected the said refund and the same was further agitated before the Commissioner (Appeals). At the level of the Commissioner (Appeals), the Refund was allowed and the department was not successful in obtaining the per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Hon'ble Gauhati High Court held that interest is payable under Section 11BB. Further, Review Petition filed by Union of India against the said decision was also dismissed by Hon'ble High Court reported as 2016 (340) E.L.T. 310 (Gau.) 6. The Ld. CA finally submitted that the order of the Commissioner (Appeals) allowing the interest on delayed refund merits no interference. 7. We have heard both sides at length and perused the appeal record. 8. The Respondent's unit was working under the Area Based Exemption Scheme notified under Notification No. 33/99-CE dt. 08/07/1999. They were claiming refund from time to time as per the provisions of the said notification. A series of refunds became a subject matter of dispute with the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t month in which the duty has been paid, (ii) the jurisdictional central excise authority, after verification, shall refund the amount of duty paid during the month under consideration to the manufacturer by the 15th day of the next month, (iii) if there is likely to be any delay in the verification, the jurisdictional central excise authority shall refund the amount on provisional basis by the 15th day of the next month to the month under consideration and, thereafter, may adjust the amount of refund by such amount as may be necessary in the subsequent refunds. 26. Thus, it is quite clear the once it is held that a manufacturer is entitled to exemption of excise duty in terms of the notification dated 8-7-1999, the excise duty pai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise Act, 1944, it is apparent that if any refund of excise duty is ordered under Section 11B(2), the same has to be refunded within three months from the date of receipt of application under sub-section (1) of that section, failing which interest will have to be paid. Language of Section 11B is very clear and unambiguous. It speaks of claiming refund of any (emphasis ours) duty of excise. No exception is provided. It does not distinguish or differentiate between any kind of excise duty refund, whether duty paid in excess or duty paid which are exempted. As pointed out by the Hon'ble Supreme Court in the case of Ranbaxy Laboratories Ltd. v. Union of India reported in (2011) 10 SCC 292 = 2011 (273) E.L.T. 3 (S.C.) = 2012 (27) S.T.R. 193 (S. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
