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2014 (11) TMI 160 - AT - Central ExciseInterest on delayed refund - Revised refund claim - first appellate authority while rejecting the claim of interest observed that the delay in sanction of refund claim was due to non-furnishing of documents by the appellant and not due to the Revenue. Held that:- Date of filing of refund claim has been taken as 27.09.2004 to reject/ sanction the refund claim of the appellant which was sanctioned on 09.3.2006. Assistant Commissioner, Central Excise, Div-II, Silvassa vide letter dated 03.11.2004 raised certain queries but did not return the refund claim filed by the appellant. No efforts were made by the Revenue to reject the refund claim as unsubstantiated when appellant was not providing the required details/ documents. There was thus a delay in sanctioning the refund claim of the appellant from three months after 27.09.2004 to 09.3.2006. Accordingly, it is held that interest on delayed payment of refund of accumulated CENVAT credit under Rule 5 of the Cenvat Credit Rules, 2004 read with Section 11B is admissible to the appellant under Section 11BB of the Central Excise Act, 1944. Similar view has been expressed by this bench in the case of Reliance Industries Limited vs. CCE, Vapi (2008 (7) TMI 324 - CESTAT AHMEDABAD) and Gujarat High Court in the case of CCE vs. Reliance Industries Limited (2010 (10) TMI 190 - GUJARAT HIGH COURT) - Decided in favour of assessee.
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