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TMI Blog2020 (2) TMI 604X X X X Extracts X X X X X X X X Extracts X X X X ..... e case of COMMISSIONER OF INCOME TAX, GUJARAT VERSUS GUJARAT FLUORO CHEMICALS [ 2013 (10) TMI 117 - SUPREME COURT] , in which, a batch of SLP were disposed off. Although the case pertains to the income tax, the question of law is identical to the present one inasmuch as where the interest on the refund is paid belatedly, whether the assessee is entitled to interest on such interest, in the absence of any explicit provisions of law for such payment. The appellant is not entitled for interest on interest and there is no infirmity in the impugned order rejecting such a claim for interest on interest - Appeal dismissed - decided against appellant. - Excise Appeal No.540 of 2009 - FINAL ORDER NO. 75221/2020 - Dated:- 29-1-2020 - HON BLE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal dated 25.03.2008 sanctioned the refund of interest of ₹ 1,27,340.00. I find that the Order-in-Appeal dated 25.03.2008 has not allowed refund of interest on interest . I do not find any flaw in the order dated 11.06.2008 of the Assistant Commissioner. The present appeal has not merit and therefore stands dismissed. 5. The relevant claim in the Appeal Memorandum in Sl.No.14, is to quash and/or set aside the order appealed against, and refund the Interest on Interest . The grounds of appeal are as follows : (i) The Commissioner (Appeals) in the said order has further observed that none of the ingredients namely, suppression of fact, willful mis-statement with intent to evade payment of duty was present. If the said in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amend or modify the grounds taken herein. 6. Section 11B of the Central Excise Act, 1944 provides for refund of duty paid. If the refund is not sanctioned within prescribed time limit, a provision has been made under Section 11BB for payment of interest. However, there is no provision for payment of interest on such interest if the interest itself was paid belatedly. The question of law which arises is when there is no explicit provision for payment of interest on interest, whether it can be paid. This question of law was decided by Three Member Bench of the Apex Court in the case of Commissioner of Income Tax, Gujarat Vs. Gujarat Fluoro Chemicals : 2013 (296) ELT 433 (SC), in which, a batch of SLP were disposed off. Although the case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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