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TMI Blog2022 (2) TMI 898X X X X Extracts X X X X X X X X Extracts X X X X ..... DS for the Respondent(s) No. 1,3 PRIYANK P LODHA(7852) for the Respondent(s) No. 2 ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. Since the issues raised in both the captioned writ applications are the same, those were taken up for hearing analogously and are being disposed of by this common order. 2. For the sake of convenience, we treat the Special Civil Application No.633 of 2022 as the lead matter. 3. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs; (A) That this Hon ble Court be pleased to issue Writ of Certiorari or a writ in the nature of Certiorari or any other appropriate writ or direction to call upon the records of order-in-original No.06/Ref/CGST/AC/HMT/2021-22 dated 17.11.2021 passed by Respondent No.3 and after going into the legality, validity and propriety thereof, order the Respondent No.3 to sanction interest under Section 11BB of the Central Excise Act, 1944 on the refund sanctioned under Section 11B of Central Excise Act, 1944; (B) That this Hon ble Court be pleased to issue Writ of Mandamus or a writ of Mandamus or any other approp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order; 14. Having considered the submissions and having perused the material on record, we find substance in the submissions advanced by Shri Modh, learned counsel for the petitioner. A clear reading of paragraph 4 to become applicable the conditions sine quo non was the material as such or at partially processed stage had to be moved outside the factory and only and only then paragraph 4 and its subparagraphs (a), (b) and (c) would become applicable. Once there is no finding that the material or partially processed goods were moved outside the factory, there will be no applicability of paragraph 4 or its sub-paragraphs of the notification dated 06.09.2004. Thus, we could not see any non-fulfillment of the condition prescribed in paragraph 4(c) of the notification dated 06.09.2004 and the respondents have wrongly applied paragraph 4(c) of the notification dated 06.09.2004. Therefore, the impugned orders are vitiated in law and cannot be sustained. We accordingly allow both the writ petitions and all the impugned orders are set aside and the petitioners would be entitled for rebate claims. Consequences to follow. We, however, leave it open to the Department to initiate independ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n an expiry of a period of three months from the date of receipt of the application for refund, the amount claimed is still not refunded. Thus, the only interpretation of Section 11BB that can be arrived at is that interest under the said Section becomes payable on the expiry of a period of three months from the date of receipt of the application under Sub-section (1) of Section 11B of the Act and that the said Explanation does not have any bearing or connection with the date from which interest under Section 11BB of the Act becomes payable. 13. The Supreme Court concluded the aforenoted judgment holding as under; In view of the above analysis, our answer to the question formulated in para (1) supra is that the liability of the revenue to pay interest under Section 11BB of the Act commences from the date of expiry of three 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 order of refund is made. 14. Thus, in view of the above, the liability of the revenue to pay interest under Section 11BB of the Act commences from the date of expiry of three months from the date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 115526 03.05.2013 13. V.72/16-585/Reb/CEX/ 2013 44/12-13 31.12.2012 182204 03.05.2013 14. V.72/16-586/Reb/CEX/ 2013 45/12-13 07.01.2013 123184 03.05.2013 15. V.72/16-587/Reb/CEX/ 2013 46/12-13 16.01.2013 141909 03.05.2013 16. V.72/16-588/Reb/CEX/2013 47/12-13 30.01.2013 145864 03.05.2013 17. V.72/16-589/Reb/CEX/ 2013 48/12-13 11.02.2013 142371 03.05.2013 18. V.72/16-590/Reb/CEX/ 2013 49/12-13 11.02.2013 147678 03.05.2013 19. V.72/16-591/Reb/CEX/ 2013 50/12-13 14.02.2013 13477 03.05.2013 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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