SUPER ELECTRONICS Vs. COMMISSIONER OF C EX

JUDGEMENT

(1.) Heard Shri Rajesh Kumar, learned Counsel for the petitioner and Shri S.P. Kesherwani appearing for the Union of India.

(2.) By this petition the petitioner claims payment of interest on the amount of refund under the provisions of Section 11-BB of the Central Excise Act, 1944 (hereinafter called as the Act).

(3.) The case of the petitioner is that by the order of the Tribunal dated 28-8-1998 the petitioner succeeded in appeal and it became entitled to refund from authority concerned. However, since there was delayed payment of more than 3 months, the petitioner was entitled to get interest on the amount of refund. The same was denied by the Tribunal vide order dated 28th August, 1998 by observing in para 11 of the order which reads as under: As regards the claim for interest for delayed refunds under Section 11-BB, we find that the said provisions applied to duty ordered to be refunded under Section 11B(2). In the instant case, there is no order passed by the Assistant Commissioner under Section 11-B(2). The question of awarding any interest does not, therefore, arise.