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TMI Blog2022 (4) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... est @ 12% from the date of deposit till the date of receipt of such refund - the lower authorities are directed to compute the eligible interest and pay the same within four weeks from the date of communication of this order - appeal allowed - decided in favor of appellant. - Excise Appeal No.75724 of 2021 - FINAL ORDER NO_75189/2022 - Dated:- 11-4-2022 - SHRI P.K.CHOUDHARY, MEMBER (JUDICIAL) Shri Ankit Kanodia, Advocate for the Appellant (s) Shri K.Chowdhury, Authorized Representative ORDER This is an appeal filed by the Appellant against the Order-in-Appeal Number 08/SH/CE(A)/GHY/2021 dated 02/09/2021 passed by the Ld.Commissioner of CGST C. Ex. (Appeals), Guwahati by which he has allowed the interest on delayed refund of excise duty for a period of 35 days i.e. period after expiry of three months from the date of communication of the order of the Tribunal dated 22.10.2020, till the date of refund i.e. 24.03.2021and not from the date of making deposit as was claimed by the Appellant throughout the adjudication as well the appellate proceedings. It is also the grievance of the Appellant that the interest is payable @ 12% p.a. and not @ 6% p.a. 2. The br ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s Jovex International- FINAL ORDER NO. 52002/2021 dated 25/11/2021- Tri.Del 6. Shri K. Chowdhury, Ld. Authorized Representative for the Department reiterated the findings of the lower authorities. He also stated that all the above case laws relied upon by the Appellant does not lay the correct position of law. He emphasized on the judgment of the Hon ble Supreme Court in the case of Gujarat Fluro Chemicals [2013 (296) ELT 433 SC] which as per the Ld. Authorized Representative has distinguished the judgment of the Hon ble Supreme Court relied upon in the above judgments of the Tribunal i.e. 2006-TIOL-07-SC-IT. 7. Heard both sides through video conferencing and perused the appeal records. 8. I find from the facts of the case that it is not in dispute that the Appellant had deposited the amounts as refunded during investigation proceedings which was later on set aside by this Tribunal in part leading to the captioned refund of duty. 9. I find that in similarly placed situation, the Coordinate Bench of the Tribunal in the case of M/s. Parle Agro Pvt. Ltd. Vs. The Commissioner, Central Goods Service Tax, Noida in EXCISE APPEAL NO. 70628 OF 2019 vide Final Order 70180 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the date of receipt of the application, than the applicant shall be entitled to interest after the expiry of three months from the date of receipt of the application at such rate not below 5% and not exceeding 30% as may be notified by the Central Government in the Official Gazette. 30. In the present case, the provisions of section 11B of the Excise Act would not be applicable. This is for the reason that the appellant was not claiming refund of duty. The applicant, as noticed above, had claimed refund of the revenue deposit. Such a finding has also been clearly recorded by the Tribunal in the order dated 31.01.2017, which order has attained finality. 31. Section 11D of the Excise Act deals with duties of excise collected from the buyer to be deposited with Central Government. It provides that every person who is liable to pay duty and has collected any amount in excess of the duty assessed from the buyer of such goods in any manner as representing duty of excise, shall forthwith pay the amount so collected to the credit of the Central Government. 32. Section 11DD of the Excise Act deals with interest on the amount collected in excess of the duty. It provides t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 44) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 17/2002-Central Excise (N.T.), dated the 13th May, 2002 [GSR 353(E), dated the 13th May, 2002], except as respect things done or omitted to be done before such supersession, the Central Government hereby fixes the rate of interest at six per cent per annum for the purpose of the said section. 37. The Notification issued under section 11DD provides interest @ of 15% per annum on the amount collected in excess of duty. It is reproduced below: M.F. (D.R.) Notification No. 68/2003-C.E. (N.T.), dated 12-9-2003 Notification Under Section 11DD Interest @ 15% per annum on amounts collected in excess of duty. In exercise of the powers conferred by section 11DD of the Central Excise Act, 1944 (1 of 1944) the Central Government hereby fixes the rate of interest at Fifteen percent per annum for the purpose of the said section. 38. It would also be to pertain to refer to the Notification issued under section 11AB of the Excise Act, as it existed prior to 08.04.2011. It provides interest @18% per annum. The said Notification is reproduced belo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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