COMMISSIONER OF CENTRAL EXCISE. Vs. VIJAI INDUSTRIES

JUDGEMENT

(1.) THIS appeal is by the revenue challenging the order passed by the Customs, Excise and Service Tax Appellate Tribunal, Bangalore in Appeal. No. 968/03 [2003 (158) E.L.T. 517 (Tri. -Bang.) raising the following substantial question of law: Whether the Tribunal was justified in directing the Appellant to pay the interest on refund for the period from 17 -4 -2000 to 5 -12 -2000 when there was a lis pending before the appellate authorities?

(2.) WE have heard the learned Counsel for the parties.

(3.) HAVING heard the counsel for the parties, we are of the opinion that on facts no substantial question of law arises in this appeal for the following reasons: Admittedly, the appeal filed by the Assessee challenging the levying of duty on him was allowed by the CEGAT on 25 -11 -1999 and refund claim was filed by him on 17 -1 -2000. If the refund claim is not ordered within three months he is entitled to claim interest under Section 11BB of the Central Excise Act. It is not in dispute that the Deputy commissioner has sanctioned the refund by his order dt. 18 -7 -2000. However, there is an order of appropriation to appropriate the refund amount towards other claims which has been set aside by the CEGAT later. Therefore, the point to be considered by us in this appeal is whether the refund claimed was sanctioned by the Deputy commissioner on 18 -7 -2000 or on a later date due to the order of remand of CEGAT as per its order dt. 20th September, 2000.