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TMI Blog2024 (9) TMI 771X X X X Extracts X X X X X X X X Extracts X X X X ..... ent submitted that if only petitioner had made this submissions to the officer before the impugned order dated 15th December 2020 was passed, he might have consider and allowed interest - HELD THAT:- The respondents are not agreed upon, in as much as the officer should be aware of what the law is and the law was as confirmed by the circular issued by the Board that Section 11BB of the Act is attra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... court aggrieved by a letter dated 19th January 2024 by which petitioner requests for grant of interest has been rejected with an advise that petitioner may file an appeal against the order in original dated 15th December 2020. 2. By the order in original dated 15th December 2020 petitioner has been granted refund of Rs. 1,06,49,110/- under Section 11B of the Central Excise Act, 1944 (the Act) as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve 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 three months from the date of receipt of such application till the date of refund of such duty : Provided that where any duty ordered to be refunded under sub-section (2) of section 11B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that by the impugned communication dated 19th January 2024, the officer only wants to increase the number of appeals pending in the department then acting on the circular and acting as per the provisions of Section 11BB of the Act. 5. Mr. Paranjape also submitted, relying upon judgment of the coordinate bench of this court in petitioner s own case, i.e., Qualcomm India Pvt. Ltd. vs. Union of India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the appropriate officer to work out the interest payable at the notified rate and that would mean the rate notified on 15th December 2020 as provided under Section 11BB of the Act and pay the amount within four weeks from the date this order is uploaded. The excuse of petitioner applying again for interest or filing a copy of the order shall not be entertained. Failure to pay the interest woul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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