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TMI Blog2019 (8) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... Registration. A Show Cause Notice was issued to them on 31/01/2008 and the same was adjudicated to Dy. Commissioner who vide the Order in original dated 15/03/2008 rejected the refund claim. Thereafter, the appellant filed the refund claim under section 11B of the Central Excise Act, 1944 on 25/07/2008. The same was rejected by Dy. Commissioner on 11/12/2008. The appellant challenged both the rejections, under Rule 5 of Central Excise Rules, 2002 as well as rejection under section 11B of the Central Excise Act, 1944, before Commissioner (A). Such rejection was upheld by Commissioner (A) vide Order in Appeal dated 31/03/2009. The said order of Commissioner (A) was challenged before the Tribunal and Tribunal vide order no. A/11503/2014 dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee is also entitled to interest. Ld. Counsel also relied on the decision of Hon'ble Apex Court in the case of Ranbaxy Laboratories Ltd. 2011 (273) E.L.T. 3 (SC) wherein relying on the circular of CBEC no. 670/61/2002-CX dated 01/10/2002, it was held by Hon'ble Apex Court that interest for delay after expiry of three months from the date of receipt of application has to be granted in case of refund under section 11(B) of the Central Excise Act, 1944. 3. Ld. AR relies on the impugned order. He pointed out that the appellant had not reversed the amount in their RG-23 account at the time of filing the refund and technically the said amount was available in the account of the appellant. He argued that in these circumstances, the balance wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacturer towards payment of duty of excise on any final products cleared for home consumption or for export on payment of duty and where for any reason such adjustment is not possible, the manufacturer shall be allowed refund of such amount subject to such safeguards, conditions and limitations as may be specified by the Central Government by notification: Provided that no refund of credit shall be allowed if the manufacturer avails of drawback allowed under the Customs and Central Excise Duties Drawback Rules, 1995, or claims a rebate of duty under the Central Excise Rules, 2002, in respect of such duty." 5. There is no express prohibition in terms of Rule 5. Even otherwise, it refers to a manufacturer as we see from Rule 5 itself. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n for grant of refund in rule 5 under the present circumstance. The Hon'ble High Court, however, allows the refund. The lower authorities have followed the ratio of this decision. Thus the present proceeding which follow the decision of Hon'ble High Court also conclude with the same ratio as laid down by the Hon'ble High Court of Karnataka. Thus, the refund has been granted following the ratio of Hon'ble High Court decision in case of Slovak India Trading Company Pvt. Ltd. (supra) honouring judicial discipline. The refund is, therefore, not sanctioned under any express provision of law. In these circumstances, when the refund is not under any provisions of Central Excise Act, the provisions of the act relating to interest do not apply to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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