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TMI Blog2021 (11) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... t apply in case the duty has been paid under protest. Relevant date is defined under section 11B oc CEA, 1944 and Rule 5 (B) of Central Excise Rules itself. Sub clause (e) and (c) are applicable in the present case for the purpose of relevant date for the sole reason that the duty was paid consequent to the order of Tribunal. The refund claim was sanctioned within three months from the date of application filed by the appellant for the said claim. - There is no delay in grant of refund consequently, no question arises for grant of interest. The question of interest from the date of deposit does not at all arises also for the reason that there is no apparent protest of the appellant while depositing the amount in question which otherwise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder-in -Original dated 4.9.2002. It is pursuant to that order, that the claim was filed by the appellant on 19.7.2018 for refund of aforesaid amount of ₹ 16,82,912/-. The said claim was sanctioned initially vide Order-in-Original No. 11/2018 dated 26.09.2018, however without interest. Vide the aforesaid order under challenge, the entitlement of the appellant for interest was declined. Being aggrieved the appellant is before this Tribunal. 2. I have heard Shri Bipin Garg Ms Kainaat, learned Counsels appearing for the Appellant and Shri Pradeep Gupta, learned Authorised Representative for the Department. 3. Learned Counsel has submitted that denying the interest on the refund amount from the date of deposit till the amount refu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntire record, I observe and hold as follows: The right to claim interest arises under section 11BB of Central Excise Act, 1944. The said section 11BB comes into play only after the refund claim has been made under section 11B of the Act. Section 11BB of the Act says that in case any duty paid is found refundable and if the duty is not refunded within three months from the date of application, seeking the refund then the applicant shall be paid interest at such rate as per fixed by the Central Government, on expiry of a period of three months from the date of receipt of application. Thus, the only interpretation of section 11BB can be that interest under the said section becomes payable only on expiry of a period of three months from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on by the appellant is not applicable in the given facts and circumstances of the case because in all those cases, the observation of Hon ble Courts was the noticed deliberate and long delays in sanctioning the refund, post the application for the same was filed but as already mentioned above, there is no delay on part of the Department, while sanctioning refund claim, question of granting interest which otherwise is intended to be granted as compensation for retaining the money does not at all arises. Provisions of section 11BB of the Act are attracted automatically for the amount refund sanctioned even by virtue of Board s circular No. 268/51/02 dated 1.10.02 but only and only in the cases where refund has been sanctioned beyond three mon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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