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2013 (4) TMI 536 - CESTAT CHENNAIInterest payable on wrong credit taken - Held that:- As decided in UOI Vs. Ind-Swift Laboratories Ltd.[2011 (2) TMI 6 - Supreme Court] that interest is payable also in cases where credit is wrongly taken but not utilized. This is a case of interest due as per the above said decision of the Apex Court which dues was adjusted from rebate sanctioned. Commissioner (Appeal) has gone beyond the issue for which SCN was issued and has granted refunds without due regard to provisions in section 11B of the Central Excise Act and without filing of any refund claim. Thus the order of the Commissioner (Appeals) is not proper and therefore set aside the same and restore the adjudication order. The appeal filed by Revenue is allowed.
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