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2013 (2) TMI 2 - Commissioner - Central ExciseRebate Claim Whether rebate sanctioned to the assessee should be credited to their cenvat account Commissioner (A) allowed a consequential relief against the Orders-in-Original Thereafter lower adjudicating authority, sanctioned rebate under Rule 18 of CER 2002 read with Section 11AB and CCR 2004 by way of Cenvat credit Held that:- The C.B.E. & C. vide Circular No. 687/3/2003-CX., dated 3-1-2003, in respect of claims pertaining to refund of duty paid through cenvat account, on export, had clarified that there is no discretion with the sanctioning authority to give the refund of duty paid on goods exported through credit account. Therefore duty paid through the actual credit or deemed credit account on the goods exported MUST BE refunded in cash Lower Authority was directed to issue cheque/cash without any further delay In favour of assessee. It was also clarified that interest also should be paid under Section 11BB on this delayed sanction of rebate. In the case of Gujarat Paraffins Pvt. Ltd. v. Joint Secretary, M.F., Govt. of India[2004 (2) TMI 82 - HIGH COURT OF GUJARAT AT AHMEDABAD] it was held that Petitioner is entitled for interest Therefore assessee is eligible to claim interest on the delayed payments under Section 11BB of the Central Excise for period commencing from the date of expiry of three months from date of making rebate application, till the day the cheque for the amount is issued to In favour of assessee.
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