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2015 (10) TMI 1201 - CESTAT CHENNAICondonation of delay - appellants were cleared excise duty paid goods to SEZ and claimed refund under Rule 5 of Cenvat Credit - Bar of limitation - Held that:- OIA was passed on 04.10.14 and in the said order while allowing the Revenue appeal he allowed the appellants to take cenvat credit by way of re-credit. The department again issued show cause notice for demand of interest on the refund sanctioned, which was already paid by the appellant in pursuant to the OIA. We find the reasons of delay is fully justified and beyond their control due to initiation of another round of proceedings against the appellants. By respectfully, following the Hon'ble Supreme Court decision in the case of Collector, Land Acquisition Anantnag and Another Vs. MST. Katiji and Others (1987 (2) TMI 61 - SUPREME Court) and this Tribunal decision in the case of ARR Enterprise Vs. CCE, Trichy - [2013 (12) TMI 346 - CESTAT CHENNAI], the delay in filing the appeal is condoned - Delay condoned.
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