2024-VIL-820-CESTAT-CHE-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise – Section 11BB of Central Excise Act, 1944 – Payment of differential excise duty – Delayed refund – Entitlement of interest – Appellant is engaged in manufacture of readymade garments – Appellant cleared goods from their Export Oriented Unit to Domestic Tariff Area and claimed exemption of excise duty equivalent to CVD vide Notification No.30/2004-CE – Pursuant to audit objection, Appellant paid differential excise duty under protest – On basis of order passed by Appellate Authority, Appellant claimed refund of differential excise duty – Assistant Commissioner sanctioned refund, but without interest – Whether Appellant is entitled to interest on delayed refund – HELD – Appellant prayed to direct department to grant interest at rate of 12% per annum instead of 6% per annum as per relevant notification issued under Section 11BB of the Act from expiry of 3 months of date of receipt of refund application up to date of receipt of refund – Payment of monies by Appellant was the result of an objection raised by internal Audit Wing of department – Payment under protest against a quantified short payment cannot be stated to be a ‘deposit’ and it has to be treated as a payment of duty – Interest on refund will have to be considered only in terms of Section 11BB of the Act and in manner as prescribed by said section – Appellant is eligible for interest on delayed refund from date immediately after expiry of three months from date of order-in-appeal in terms of Section 11BB of the Act – Interest rate applicable on delayed refund would be as per relevant notification issued under Section 11BB of the Act – Appellant would only be eligible for interest at effective rate as per notification issued under Section 11BB of the Act and not at any higher rate – Appeal disposed of
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