Custom, Excise & Service Tax Tribunal
Cce Mumbai Ii vs M/S Indian Oil Corporation Ltd on 18 July, 2012
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, WEST ZONAL BENCH AT MUMBAI
COURT NO. I
APPEAL NO. E/2694/04 Mum
Arising out of Order-in-Appeal No. PD/43/Mumbai-II/2004 dated 30.06.2004 passed by the Commissioner of Central Excise (Appeals), Mumbai II.
For approval and signature:
Honble Shri S.S. Kang, Vice President
Honble Shri Sahab Singh, Member (Technical)
1. Whether Press Reporters may be allowed to see : No
the Order for publication as per Rule 27 of the
CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the :
CESTAT (Procedure) Rules, 1982 for publication
in any authoritative report or not?
3. Whether Their Lordships wish to see the fair copy : Seen
of the Order?
4. Whether Order is to be circulated to the Departmental : Yes
authorities?
CCE Mumbai II
:
Appellant
Versus
M/s Indian Oil Corporation Ltd.
Respondent
Appearance Shri D.D. Joshi, Supdt., (A.R.) for appellant Shri Aparna Hirandagi, Advocate For Respondent CORAM:
Shri S.S. Kang, Vice President Shri Sahab Singh, Member (Technical) Date of Hearing : 18.07.2012 Date Pronounced : 18.07.2012 ORDER NO.
Per : S.S. Kang Heard both sides.
2. The Revenue filed this appeal challenging the impugned order whereby the Commissioner (Appeals) allowed the refund along with the interest. The interest was allowed for three months from the date of filing of the refund claim to till the date of payment. The respondent filed the refund claim on 23.10.2002 consequent to relief order passed by the Commissioner (Appeals). The interest of Rs.1,31,478/- was allowed for the period 23.01.2003 to 07.08.2003 i.e. three months from the date of the application to till the date of refund. This issue is now settled by the decision of the Honble Supreme Court in the case of Ranbaxy Laboratories Ltd. vs. Union of India 2011 (273) ELT 3 (S.C.) wherein the Honble Supreme Court held as under:-
15. In view of the above analysis, our answer to the question formulated in para (1) (supra) is that the liability of the revenue to pay interest under Section 11BB of the Act commences from the date of expiry of three months from the date of receipt of application for refund under Section 11B(1) of the Act and not on the expiry of the said period from the date on which order of refund is made.
3. As the interest was allowed from the date of expiry of three months from the date of receipt of application for refund, hence we find no infirmity in the order of the Commissioner (Appeals) and accordingly uphold the same and dismiss the appeal filed by the Revenue. (Dictated in open Court) (Sahab Singh) Member (Technical) (S.S. Kang) Vice President nsk 3