DEBANGSU BASAK, J. - (1.) The petitioner claims interest on the amount refunded by the Central Excise Authorities in terms of Section 11BB of the Central Excise Act, 1944.
(2.) Learned senior advocate for the petitioner submits that, the petitioner was entitled to certain rebate. It had applied for the same. In some cases the Authorities had allowed rebate. In some the Authorities had rejected the claim. Subsequently rebate claim was allowed with the order being silent on the matter of interest payment on the delayed payment of rebate claim. The claim on account of interest reached right up to the revisional authority who by the impugned order dated July 9, 2009 has rejected the same.
(3.) Learned senior advocate appearing on behalf of the petitioner relies on (2011) 10 SCC 292 : 2011 (273) E.L.T. 3 (S.C.) : 2012 (27) S.T.R. 193 (S.C.) (Ranbaxy Laboratories Ltd. v. Union of India and Ors.) and submits that the entitlement to receive interest on delayed payment of rebate commences from the date of receipt of the application for refund under Section 11B(1) of the 1944 Act and not on the expiry of the period of three months from the date on which the refund is made.;