Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2021 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (11) TMI 893 - CESTAT NEW DELHIRefund of CENVAT Credit - Credit under protest - rejection on the ground of time limitation - HELD THAT:- The reversal of CENVAT credit on 29.10.2005 was under protest, ifso facto, as the same was reversed during the pendency of the adjudication proceedings and the appellant had contested the amount in dispute. The refund claim is within time as the same is filed within 2 months from the date of order-in-appeal. The adjudicating authority is directed to grant refund of the said amount in cash, as required under the Transitional Provisions of CGST Act, and is further directed to pay interest @ 12 p.a. from the date of reversal of the cenvat credit amount till the date of payment, (as per Section 35 FF, which provide for interest from the date of deposit till the date of refund) - Appeal allowed - decided in favor of appellant.
|