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2009 (5) TMI 482 - AT - Central ExciseCenvat Credit- The respondents were manufacturing biscuits on job work basis for M/s. Ampro Products Ltd. During the period in question, the valuation of the goods was done on provisional assessment basis. The Consequent to such a finalization, the refund claims were filed by the respondents within six months of the assessment. In the first round of litigation, the refund claims were rejected on the ground that they have not crossed the hurdle of unjust enrichment. On an appeal, Tribunal vide its Final Order No. 984-985/05 dated 21-6-05, held, that the assessments were provisional and hence refund which arises as a result of finalization cannot be considered as time-barred and clause of unjust enrichment will not be attracted, and directed the lower authorities to refund the excess duty paid by the respondents, Consequent to the direction of the Hon’ble Tribunal, refund claim was sanctioned and was given to the respondents. Respondents were aggrieved by such an order for non-granting of interest on such refund claim, hence filed an appeal. Learned Commissioner (Appeals) after hearing the respondents and going through the case records, came to the conclusion that the respondents have to be paid interest as per the judicial pronouncements made by various Benches. Hence, Revenue is in appeal against such an Order. Held that- impugned order is upheld. Revenue appeal is rejected.
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