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TMI Blog2021 (12) TMI 735X X X X Extracts X X X X X X X X Extracts X X X X ..... interest under Section 11BB on the delayed refunds is consequent to the granting of refund under Section 11B by the authorized officer and therefore, not independent of it. As could be seen from the impugned order, the Commissioner (Appeals) has directed the Adjudicating Authority to reconsider afresh the claim of the appellant for refund and therefore, any finding on the claim of the appellant f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T.R. Venkateswaran, CA for the Appellant Smt. C.V. Savitha, Authorised Representative for the Respondent PER : P. DINESHA These appeals are arising out of common Orders-in-Appeal Nos. 404-407/2020 dated 29/10/2020 passed by the Commissioner of Central Excise (Appeals-I) Bengaluru and short issue for consideration is, whether the Commissioner (Appeals) was correct in rejecting the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Appellate Authority and the First Appellate Authority, vide the impugned Orders-in-Appeal has once again remanded the matter back to the file of Original Authority. On the appellant s claim for interest, however, the Commissioner (Appeals) has rejected the claim on the ground that the required co-relation of FIRCs was not furnished before the original authorities. The appellant is seriously aggr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w of the above, I am of the considered view that the appellant s claim for interest under Section 11BB is premature at this stage, since as of now, the appellant s claim for refund is pending adjudication. The claim for interest is therefore too early since the same depends upon the outcome of the proceedings. In any case, interest under Section 11BB is automatic and once the refund is sanctioned, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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