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TMI Blog2022 (11) TMI 1124X X X X Extracts X X X X X X X X Extracts X X X X ..... ner alongwith interest. 2. Learned counsel for the parties at the outset fairly submitted that vide Order-in-Original No.02/AC/REF/STN/2022-23 dated 5.8.2022, the office of Assistant Commissioner, Central Goods and Service Tax and Central Excise Division, Satna directed sanction rebate claim of Rs.1,40,02,152/-. Thus, it is jointly contended by learned counsel for the parties that the only question deserves consideration is whether the petitioner is entitled to get interest on this refund. 3. Shri Devnath learned counsel for the petitioner assisted by Shri Akshay Sapre shown his interest only for getting interest on the said refund. By taking this court to Section 11BB of the Central Excise Act 1944, (in short 'the Act'), which de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onfined their arguments to the extent indicated above. 6. We have heard learned counsel for the parties at length on this aspect. 7. Relevant portion of Section 11B reads thus :- "Ã'Âoe11-BB.Interest on delayed refunds. Ã'Â"If any duty ordered to be refunded under sub-section (2) of Section 11-B to any applicant is not refunded within three months from the date of receipt of application under sub-section (1) of that section, there shall be paid to that applicant interest at such rate, not below five per cent and not exceeding thirty per cent per annum as is for the time being fixed by the Central Government, by notification in the Official Gazette, on such duty from the date immediately after the expiry of thre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tories Ltd (supra). No other judgment was cited before us by learned counsel for the parties. 9. The Apex Court considered the language employed in Section 11BB alongwith a circular of Government of India, Ministry of Finance Department alongwith CBDT Circular No.670/61/2002-CX dated 1.10.2002. The Apex Court poinantly held as under :- "12. Thus, ever since Section 11-BB was inserted in the Act with effect from 26-5-1995, the Department has maintained a consistent stand about its interpretation. Explaining the intent, import and the manner in which it is to be implemented, the circulars clearly state that the relevant date in this regard is the expiry of three months from the date of receipt of the application under Section 11-B(1) of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etent authority as to whether the amount is to be transferred to Welfare Fund or to be paid to the applicant needs no interference.Â(tm) The special leave petition is dismissed. No costs. 14. At this stage, reference may be made to the decision of this Court in Shreeji Colour Chem Industries [(2008) 9 SCC 515] , relied upon by the Delhi High Court. It is evident from a bare reading of the decision that insofar as the reckoning of the period for the purpose of payment of interest under Section 11-BB of the Act is concerned, emphasis has been laid on the date of receipt of application for refund. In that case, having noted that the application by the assessee requesting for refund, was filed before the Assistant Commissioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relevant Section. Indisputably, the said application was filed by the petitioner on 3.9.2014 (Annexure P-2). 11. We do not see any merit in the singular objection raised by learned counsel for the respondents that upon passing the order of refund, the competent authority became functus officio. In our judgment, when language of the Statute is clear and unambiguous, it must be given effect to irrespective of consequences. (See 1992 (4) SCC 711 (Nelson Motis Vs. Union of India and another). The Statute makes it obligatory for the respondents to pay the interest on delayed payment and, therefore, if respondents have chosen to undertake an exercise partially by only refunding the amount without interest, they cannot wriggle out from their stat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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