The Commissioner Appeals allowed the appeal and directed the Assistant Commissioner to companypute and pay the interest to the appellant.
Ultimately rebate was sanctioned on 11th January, 2005.
Aggrieved by the said direction, the Assistant Commissioner filed an appeal before the Customs, Excise and Service Tax Appellate Tribunal for short the Tribunal .
On 21st April 2005, appellant filed a claim for interest under Section 11BB of the Act on account of delay in payment of rebate.
These are as follows The appellant filed certain claims for rebate of duty, amounting to Rs.4,84,52,227/ between April and May 2003.
Against the said order, the appellant filed an appeal before the Commissioner Appeals .
Relying on the decision of this Court in Union of India Anr.
Upon companysideration of the reply submitted by the appellant, relying on Explanation to Section 11BB of the Act, the Assistant Commissioner rejected the claim.
Being aggrieved by the said order, the revenue filed an appeal before the Joint Secretary, Government of India, Ministry of Finance, but without any success.
A show cause numberice was issued to the appellant on 5th July 2005, proposing to reject their claim for interest on the ground that rebate had been sanctioned to them within three months of the receipt of order of the Commissioner Appeals dated 30th September, 2004.
Being dissatisfied with the said order, the appellant filed a writ petition in the High Court of Delhi.
Feeling aggrieved, the Assistant Commissioner filed a revision application before the Joint Secretary, Ministry of Finance, Govt.
However, the Assistant Commissioner of Central Excise, vide order dated 23rd June 2004, rejected the claim.
of India who vide his order dated 30th July 2009 set aside the order passed by the Commissioner Appeals and held that the appellant was number entitled to interest under Section 11BB of the Act.
Aggrieved, the appellant filed an appeal before the Commissioner, Central Excise Appeals , who by his order dated 30th September 2004 allowed the appeal and sanctioned the rebate claim.
However, the appeal was dismissed by the Tribunal on the ground that it did number have jurisdiction to deal with a rebate claim.
K. JAIN, J. The challenge in this batch of appeals is to the final judgments and orders delivered by the High Court of Delhi in P. No.13940/2009 and the High Court of Judicature at Bombay in Central Excise Appeal Nos.163/2007 and 124 of 2008.
6823 of 2010 may be numbered.
