Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2011 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (11) TMI 162 - CESTAT, AHMEDABADNon- payment of interest on refund of Excise duty paid – Held that:- As observed in the Show Cause Notice and corrigendum in 2000 there was no mention of deficiency of documents. Further, on merit the issue has already been decided by Commissioner (Appeals), which has not been challenged. Moreover, the matter came up before Tribunal on two occasions and on both occasions, the matter was remanded and the appellant was held to be eligible for refund and was required to produce the documents for the purpose of sanctioning the refund claims. The stand of the Revenue in not providing interest that delay in sanction of refund claims was because of non-submission of documents. If the documents have already been produced and are not available for whatever reason and if assessee undertakes to produce the same, it does not mean that there was a conclusion by the Tribunal that no documents had been produced earlier. In view of the above, it is clear that the proposal for rejection of refund claims was not because of lack of documents, the appellant is eligible for interest as claimed by them.
|