TMI Blog2014 (11) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Secondly, it was held that appellant s refund was not filed vide Section 11B and no interest under Section 11BB of the Central Excise Act, 1944 is admissible. Appeal of the appellant was thus rejected by the first appellate authority against which the present appeal is filed. 3. Ms. Dimple Gohil (Advocate) appearing on behalf of the appellant argued that export period is from 29.7.2003 to 07.2.2004 and was filed on 27.09.2004. That refund for the period July 2003 to Aug 2003 was considered time bar which means 27.09.2004 was considered as date of filing of refund claim. That if 08.12.2005 was considered to be the date of filing the refund claim then the entire refund could have been time barred. It was her case that as the refund claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 01.3.2002 and Section 11B of Central Excise Act, 1944. Section 11B has also been made applicable to the refund claim of Rule 5 of Cenvat Credit Rules, 2004 as per Clause 6 of Appendix to Notification No. 11/2002-CE (NT) dated 01.3.2002. In view of the above facts it will be inappropriate to say that interest provisions of Section 11BB of Central Excise Act, 1944 are not applicable to refunds under Rule 5 of the Cenvat Credit Rules, 2004. 5.1 The 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 clai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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