9911796707
TMI Blog2004 (2) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... 2000 for a total amount of Rs. 11,12,368/-. By orders passed between 30-8-2000 to 11-10-2000 by the Deputy Commissioner of Central Excise, Rural II Division Kalol, allowed the rebate claim by way of credit in RG 23A register. 3.Aggrieved by the said orders in so far as the rebate claims were allowed by way of rebate claim credited in the register and not in cash, the petitioners preferred appeal before the Commissioner (Appeals). By order dated 14-12-2001, the Commissioner (Appeals) allowed the claims for rebate in cash and accordingly the petitioners were given the cheque dated 12-2-2002 for Rs. 10,48,189/- towards rebate of claim. 4.The petitioners preferred revision applications before the Government of India in so far as the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o sub-section of (2) Section 118 clearly provides for payment of rebate/refund by cheque, the Deputy Commissioner had erred in law and had in fact committed jurisdictional error in not directing the payment of rebate by cheque. The Commissioner (Appeals) appreciated that the petitioners had more than sufficient credit in their RG 23A Register when the Deputy Commissioner allowed the rebate by way of credit in the above Register. The Commissioner, therefore, directed the Deputy Commissioner to allow rebate by cheque. Hence the petitioners were entitled to get interest for the delay in payment by cheque. The provisions of Section 11BB have been pressed into service. So also strong reliance is placed on the order dated 23-6-1999 of the Gover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act on the delayed payment of rebate claim. 8.In the facts of the instant case, the order dated 14-12-2001 of the Appellate Commissioner did not allow rebate as such but merely converted the rebate claimed by way of credit in RG 23A register into payment of rebate in cash. The petitioners' entitlement to rebate was already adjudicated by the Deputy Commissioner of Central Excise by separate orders passed between 30-8-2000 and 11-10-2000. Hence the first adjudication in favour of the petitioners regarding rebate claim was already done by the Deputy Commissioner. All that the Appellate Commissioner did was to give the petitioners' the benefit of rebate in the form of cash. 9.In view of the clear language of sub-section (2) of Section 11BB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduct. However, the said original authority ordered the applicants to take credit of these duties in their Modvat account register RG 23A Part II maintained for the purpose. The Commissioner (Appeals) allowed the appeal with the direction that the rebate claimed may be paid in cash or by cheque. Shri V.K. Gupta, Advocate was heard on3. 14-6-1799. He stated that the Department has not paid interest to them in terms of Section 11BB. He sought directions on this and cited the Board's instructions issued in this regard. He stated that his clients are unnecessarily harassed. Govt. after going through the oral and4. written submissions observes that the only point disputed is with reference to payment of interest for the delayed grant of reba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner of Central Excise, Kalol Division, Kalol, there is no dispute about the aforesaid amounts nor about the dates on which the petitioners had made the applications for rebate. 13.In view of the above discussion, we allow this petition. The impugned order No. 84-115/2002 dated 30-5-2002 of the Government of India, Ministry of Finance, Department of Revenue, is quashed and set aside. The respondents are directed to pay the petitioners interest on the delayed rebate amounts at the rates prescribed in the notifications issued from time to time by the Government of India under Section 11BB of the Central Excise Act, 1944 for the period between the date of expiry of three months from the date of making rebate applications till the date o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
