M/S. NIRMA LTD. Vs. CCE VADODARA

JUDGEMENT

(1.) THIS appeal is filed against order in appeal No. PJ/340 to 343/VDR -I/2012, dt. 26.10.12 vide which the appellant's claim for interest on delayed refunds has been dismissed by the first appellate authority and upheld the view of the adjudicating authority for non granting of interest. The relevant facts that arise for consideration are that the appellant herein filed four refund claims on 31.10.08, 30.01.09, 31.08.09 & 30.11.09. The said refund claims were partly allowed by the adjudicating authority and partly rejected. Against the rejection of such claim, the appellant preferred the appeal before the first appellate authority who vide orders in appeal dated 12th & 18th February 2011 allowed appeals and sanctioned the refund. Based upon such a decision of the first appellate authority, the adjudicating authority sanctioned the refund claims to the appellant. The appellant thereafter sought interest from the authorities under the provisions of Section 11BB of the Central Excise Act, 1944 which was turned down on the ground that the amounts have been refunded within three months of the date of the appeal being disposed of by the first appellate authority.

(2.) AFTER hearing both sides for some time, I find that the issue involved in this case is identical to the issue of the very same appellant in final order No. A/747 -749/WZB/AHD/2011 dated 22.03.11. The relevant portion of the said order is reproduced herein under.