LML LIMITED Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) IN this appeal the order made by the Commissioner (Appeals) on 7 -6 -2004 has been challenged on the ground that the Appellate Commissioner ought to have considered the claim of the appellant for interest, as per the provisions of Section 11BB of the Central Excise Act, 1944.

(2.) IT appears from the record that refund claim of Rs. 1,77,867/ - was made by the appellant on 21 -8 -2003, as per Annexure -4. The refund claim was based on the order of the Commissioner (Appeals) made on 23 -7 -2003, allowing the refund claim with consequential relief. It was also prayed in the said application that the said amount he paid "alongwith the interest as per the provisions of Section 11BB of the said Act, which 15% works out to Rs. 81515/ - till the date of this application".

(3.) THE Assistant Commissioner after examining the requisite documents and taking note of the earlier order of the Commissioner (Appeals) setting aside the order, denying Modvat credit to the appellant of Rs. 1,77,867/ - sanctioned the refund claim for that amount under Section 11B of the said Act and allowed the appellant to take credit thereof in their RG -23A Part -II account since the duty was debited through that account by order dated 19 -11 -2003. The Assistant Commissioner, however, did not pass any order in respect of interest which was prayed for in the application. The appellant therefore, preferred an appeal before the Commissioner against the order of the Assistant Commissioner it the extent that it did not consider the claim of interest under Section 11BB of the said Act.