9911796707
TMI Blog2025 (2) TMI 680X X X X Extracts X X X X X X X X Extracts X X X X ..... of filing of the original refund application shall be the date of transfer of refund and, therefore, the interest has to be calculated from the said date. The application for refund has now been considered on being transferred to the Jurisdictional Commissionerate. Accordingly, the appellant has been granted interest on the refund amount from the date of the original filing of the refund claim, after a period of three months. In view of the above two orders, which seems to have been accepted by the Revenue, it is felt that they have rightly interpreted the order of the Tribunal as referred above. The Revenue cannot pick and choose to grant relief in one case and deny the same in the other case. Once the original date of filing of the appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11.2016 in the office of the Asstt. Commissioner of Customs and Central Excise, Division-V, Ghaziabad. The refund application was rejected and the appeal against it was also rejected by the Commissioner (Appeals), Gautam Budh Nagar. The appellant preferred an appeal before the Tribunal, Allahabad Bench, however, vide order dated 6.3.2019, the appeal was disposed of with the direction to the Asstt. Commissioner, Service Tax to transfer the application for refund to the proper concerned officer having jurisdiction to deal with the same, inter alia, observing as under:- "7. We make it clear that we have decided the appeal on the point of jurisdiction only. We have not gone to the other aspects of limitation or unjust enrichment, merits, etc. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nerate of Jaipur and Gautam Budh Nagar dated 16.02.2023 and 29.05.2023 respectively. These were the cases which also stood transferred back to the respective commissionerate pursuant to the order of the Tribunal on 6.3.2019 in respect of the appellant. In both these orders, the appellant has been granted interest w.e.f. the date of filing of the refund claim initially at Ghaziabad i.e. 11.11.2016 till the date of the sanction of refund amount. 6. Learned Authorised Representative for the Department has reiterated the findings of the Authorities below in the present case and submitted that the interest has been rightly granted w.e.f. the date on which the application was received by the concerned commissionerate i.e. 14.06.2022. 7. The onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is payable under Section 11BB of Central Excise Act, 1944 on the expiring of period of three months from the date of receipt of application under Section 11B(1) ibid and not from the date of order of refund or Appellate Order allowing such refund - Explanation to proviso to Section 11BB ibid introduces a deeming fiction that where order for refund is not made by Asstt. Commissioner/Dy. Commissioner, but by Appellate Authority, such appellate order shall be deemed to be an order under Section 11B(2) ibid - This explanation does not postpone the date from which interest becomes payable to under Section 11BB ibid - It is manifest from the provision of Section 11B of Central Excise Act, 1944. - That Section 11BB of the Act comes into play only ..... X X X X Extracts X X X X X X X X Extracts X X X X
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