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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 ..... his 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 Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 17.03.2012) issued under sub-section (1) of Section 5A of the Central Excise Act, 1944. 7. Essentially, the challenge in the present writ application is to the order-in-original dated 17.11.2021 passed by the respondent No.3, wherein the respondent No.3 although sanctioned the refund to the tune of Rs. 39,94,222/- under Section 11B of the Act, 1944 in terms of the order dated 01.07.2021 passed by this High Court, yet declined to grant interest in terms of Section 11BB of the Act, 1944. 8. In such circumstances, referred to above, the writ applicant is here before this Court with the present writ application. 9. We have heard Mr. Hardik Modh, the learned counsel appearing for the writ applicants and Mr. Devang Vyas, the learned Addl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of any duty regarding clearance of scrap by the petitioners." 11. We now look into the impugned order-in-original passed by the Asst. Commissioner, CGST, Himmatnagar Division, Gandhinagar Commissionerate. The operative part of the order reads thus; "ORDER I hereby sanction refund of Rs. 39,94,222/(Rs. 28,82,163/- plus Rs. 11,12,059/-) (Total Rupees Thirty Nine Lakh Ninety Four Thousand Two Hundred and Twenty Two Only) to M/s. Five Star Agrico P. Ltd. Near Sabar Dairy, Talod Road, PO Baria, Himmatnagar-383006 under Section 11B of Central Excise Act, 1944 and in pursuant to the Order dated 01.07.2021 passed by the Hon'ble High Court of Gujarat." 12. The short point that falls for our consideration is whether the writ applicants are ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tly, interest under Section 11BB of the Act becomes payable, if on 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03.05.2013 10. V.72/16-582/Reb/CEX/ 2013 41/12-13 14.12.2012 135014 03.05.2013 11. V.72/16-583/Reb/CEX/ 2013 42/12-13 18.12.2012 169574 03.05.2013 12. V.72/16-584/Reb/CEX/ 2013 43/12-13 24.12.2012 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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