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2018 (1) TMI 300 - AT - Central ExciseRefund of CENVAT credit - extended period of limitation - Held that: - the claim of refund was filed by the assessee and on the amount paid by them for extended period of limitation which was held as not invokable in the facts of this case. In that circumstance, the assessee is entitled for the refund claim for the amount paid for the extended period of limitation which they have paid and the same has been rightly sanctioned to the assessee - as the assessee was not able to utilise the Cenvat credit account as their product become exempted from payment of duty, therefore, ld. Commissioner (Appeal) has rightly sanctioned the refund claim in cash. Interest of delayed refund - Held that: - it is an admitted fact that refund claim filed by the assessee on 05.07.2013 has been allowed to them in their Cenvat account on 12.10.2015, which is more than three months from the date of filing of refund claim - the assessee is entitled to claim interest after three months from the date of filing of refund claims i.e. from 05.07.2013 till its realisation on 12.10.2015. Appeal dismissed - decided against Revenue.
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