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TMI Blog2020 (12) TMI 910X X X X Extracts X X X X X X X X Extracts X X X X ..... e months, was also noticed - The conclusion of the Court was to the effect that the liability of the revenue to interest under Section 11BB commences from the date of expiry of 3 months from the date of receipt of application for refund under Section 11B(1) of the Act and not on the expiry of the said period from the date on which the the order of refund was made. The ratio of the judgment of the Hon'ble Supreme Court in the case of RANBAXY LABORATORIES LTD. VERSUS UNION OF INDIA AND ORS. [ 2011 (10) TMI 16 - SUPREME COURT] is applicable on all fours to the present matter. Petition disposed off. - W.P. No.9348 of 2020 - - - Dated:- 27-11-2020 - Honourable Dr. Justice Anita Sumanth For the Petitioner : Mr.N.Viswanathan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id facts, the Bench, considering the provisions of 11 B providing for claim for refund of duty and Section 11BB dealing with interest on delayed refunds held as follows: '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 Act lays down that in case any duty paid is found refundable and if the duty is not refunded within a period of three months from the date of receipt of the application to be submitted under sub-section (1) of Section 11B of the Act, then the applicant shall be paid interest at such rate, as may be fixed by the Central Government, on expiry of a period of three months from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Board of Excise and Customs, New Delhi, dated 01.10.2002 reiterating an earlier circular dated 02.06.1998 that stressed the importance of disposing rebate/refund claims within three months from date of receipt of such application, stating that the provisions of Section 11 BB would stand attracted 'automatically' in the case of any refund sanctioned beyond the period of three months, was also noticed. The conclusion of the Court was to the effect that the liability of the revenue to interest under Section 11BB commences from the date of expiry of 3 months from the date of receipt of application for refund under Section 11B(1) of the Act and not on the expiry of the said period from the date on which the the order of refund w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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