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TMI Blog2022 (12) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... on delayed refund as duty paid therein was found refundable under section 11BB ibid, whereas in the instant case appellant was sanctioned refund of accumulated Cenvat Credit due to export under Rule 5 ibid which is not in the nature of any duty/tax paid by the appellant which was subsequently found refundable under section 11B. Therefore, according to learned Commissioner the judgement of Hon'ble Supreme Court shall not be applicable in the instant case. Learned Commissioner seems to be not aware of the Principle of Judicial Discipline and in particular Article 141 of the Constitution of India, which provides that the decisions of the Hon'ble Supreme Court are binding on all the Courts in India and all Courts includes quasi-jud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly allowed by the Adjudicating Authority and thereafter some of them by the Appellate Authority and this Tribunal vide order dated 07.06.2018 granted remaining part of the refund which has been rejected by the Appellate Authority. On a letter/application being filed by the appellant with the Adjudicating Authority, requesting for the refund that was allowed by the Tribunal, the amount was sanctioned by the said authority. However, the said authority failed to pay any interest on the delayed sanction of refund under section 11BB of Central Excise Act, 1944 despite the refunds being sanctioned beyond the period of three months from the date of filing of refund application/letter. Aggrieved the appellant filed appeal before the learned Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el for the appellant placed reliance on the decision of the Hon ble Supreme Court in the matter of M/s. Ranbaxy Laboratories Ltd. Vs. UOI; 2011 (273) ELT 3 (SC) which, according to learned Counsel, has laid down that interest on delayed refund is payable under section 11BB ibid on the expiry of period of three months from the date of application. Learned Commissioner tried to distinguish the aforesaid judgement passed by the Hon'ble Supreme Court by observing that in the said judgment the Hon'ble Supreme Court has ordered interest on delayed refund as duty paid therein was found refundable under section 11BB ibid, whereas in the instant case appellant was sanctioned refund of accumulated Cenvat Credit due to export under Rule 5 ibid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missing department s appeal. The decisions cited by the learned Counsel are also on the same lines. Accordingly, I am of the view that the learned Commissioner ought to have followed the law laid down by the Hon'ble Supreme Court in the matter of Ranbaxy Laboratories (supra) rather than distinguishing it. 6. Learned Commissioner seems to be not aware of the Principle of Judicial Discipline and in particular Article 141 of the Constitution of India, which provides that the decisions of the Hon'ble Supreme Court are binding on all the Courts in India and all Courts includes quasi-judicial authorities also, therefore he ought to have followed the law laid by the Hon'ble Supreme Court in Ranbaxy Laboratories Ltd. (supra). So ..... X X X X Extracts X X X X X X X X Extracts X X X X
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