(1.) THIS is the second misc. application filed by the appellant in respect of the Final Order No. 447/2005 dated 30.03.2005 passed by this Tribunal seeking for a direction to the Respondent for payment of interest under Section 11BB of the Central Excise Act.
(2.) THE learned Counsel, Shri K.S. Ravi Shankar informed the Bench that by Final Order No. 447/2005 dated 30.03.2005, this Bench allowed their appeal E/954/2002 holding that the appellant had not passed on the duty incidence to any person and thereby the doctrine of unjust enrichment was not attracted and, therefore, entitled for refund for a sum of Rs. 1,39,41,660/ -. In the said order, as reported in 2005 (187) ELT 52 (Tri -Bang.), the Tribunal granted consequential relief. Consequent to the said Final Order, the Jurisdictional authorities sanctioned in their OIO No. 104/2005 -06 dated 30.01.2006, the refund claim. In fact, the refund amount itself was sanctioned. Only after the Tribunal issued a direction to the lower authorities to implement the Final Order vide Misc. Order No. 481/2000 dtd. 21.7.2006. However, the Department did not grant the interest due to the appellant under Section 11BB of the Central Excise Act, 1944. Hence, in this misc. application, the appellant had prayed this bench to direct the Central Excise department to pay interest to the appellant under Section 11BB of the Central Excise Act.
(3.) THE learned JDR brought to our notice the comments of the respondent, the Commissioner of Central Excise, Indore. In the comments, the following points have been made.