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2016 (12) TMI 92 - AT - Central ExciseRefund claims - Rule 5 of Cenvat Credit Rules, 2004 - manufacture of two wheeled motor vehicles - the appellants were engaged in exporting the manufactured goods, and they were not in a position to utilize the Cenvat Credit of duty paid on the inputs - Held that: - The refund claims were admittedly filed in the year 2005-2006 and was laying with the jurisdictional Central Excise authorities till 2008. Prior to April, 2008 no inquiries were made by the jurisdictional Central Excise authorities and no deficiency was pointed out by them. The claims were filed in form A along with statements showing details of ARE -1. Inasmuch as the invoices / export invoices / shipping bills / bills of lading and airways bills and product-wise invoices used and cenvat credit taken on each invoice bill was certified by the Cost Accountant and produced. It is for the first time in April, 2008 that the appellants were directed to submit the fact of showing the dues from the Government in their balance sheet. Apart from the fact that the said reflection of dues from the Government from the balance sheet is not relevant for the purpose of grant of refund, the fact remains that the Revenue slept over the refund claims for the period of two years. Meanwhile the manual provisions referred to by the learned advocate clearly show that the deficiency in papers should be pointed out to the assessee within a period of 15 days. There is no reason shown in the impugned orders as to why the refund claim were not taken up for disposal prior to April, 2008. The provisions of section 11BB of the Central Excise Act are clear and not ambiguous requiring the Revenue to sanction interest if the refund claims were not disposed of within a period of three months from the date of filing. Otherwise also, I find that earlier Tribunal order allowed the assessees appeal with instruction to the Revenue to pay the interest to the assessee. There appeals were allowed and were not remanded to the original adjudicating authority to decide the appellants claim of interest afresh. The said order of the Tribunal having attained the finality, it was not open to the jurisdictional Assistance Commissioner to redecide the issue of interest. He was only expected to quantify the interest and pay the same to the assessee in terms of earlier order of the Tribunal and it was not open to him to redecide the issue of interest - appeal allowed - decided in favor of appellant.
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