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2021 (11) TMI 10 - AT - Central ExciseInterest on refund claim - deposit made under protest or not - applicability of time limitation - Section 11B/11BB of Central Excise Act, 1944 - HELD THAT:- In the present case initially a demand of ₹ 33,02,559/- as an amount of Central Excise Duty on the goods destroyed in the fire accident in the premises of the appellant was confirmed. During the pendency of the adjudication of the said demand, the accounts of the appellant for the period 2008-09 to 2010-11 were audited. Pursuant to the directions of the Audit that the appellants reversed the Cenvat Credit of ₹ 13,96,738/- vide RG-23 A on 24.05.2012 which was an amount attributed to the inputs for the finished goods lost in the fire accident. There is nothing on record to hold that the said amount was paid under protest by the appellant. Since, there is no protest for the demand of Excise Duty on the goods destroyed, for this reason also, there is no reason to hold that the impugned amount of ₹ 13,96,738/- which was an amount for the inputs for the goods lost in the said fire, was not the amount of duty paid. The appellant is not at all entitled for the interest that too, from the date of payment of the amount i.e. 24.05.2012. The interest from the date of application also is not required to be paid for the reason that the refund was sectioned within three months - there are no infirmity in the findings given by Commissioner (Appeals) - appeal dismissed.
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