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K.K.USHA, S.S.KANG, C.N.B.NAIR
Rama Vision Ltd. – Appellant
Versus
Commissioner of Central Excise, Meerut – Respondent
Per C.N.B. Nair :
The outstanding issue between the parties is non-payment of interest on the refund amount. Ld. Counsel for the appellants points out that the duty was paid during 1995-96 and the refund application was filed within time. After several rounds of proceedings, the Tribunal allowed the refund application, which had originally been rejected on the ground of time bar, vide its Final Order No. 281/03-NB (A) dated 10.6.2003. The appellant moved this Tribunal complaining that its order was not being implemented correctly. Therefore, we passed Misc. Order No. 50/04 dated 13.2.2004. In that order, we also directed that "there will be a further direction to the respondents to pay interest to the appellant in accordance with the rules".
2. Ld. Counsel for the appellants have now submitted that the interest paid was only for the delay after passing of our Final Order, while Section 11BB of the Central Excise Act required the authorities to pay interest "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." Ld. Counsel also pointed out that the "Explanation" to the Section made it further
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