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2018 (1) TMI 912 - AT - Central ExciseInterest on delayed refund of unutilized credit - transfer of credit under Rule 57H(3) - scope of section 11B of CEA - whether the provisions of section 11B and 11BB OF Central Excise Act, 1944 are applicable to the proceedings of claim of refund by way of transfer under Rule 57H(3) of Central Excise Rules, 1944 or not? - Held that: - similar issue came up before Hon’ble High Court of Madhya Pradesh in the case of Midland Plastics Ltd. [2006 (4) TMI 157 - HIGH COURT OF JUDICATURE OF MADHYA PRADESH], where it was held that the provisions of Rule 57H and the notification issued thereunder enable refund under the Modvat credit scheme but even in such cases the procedure and limitation for claiming such refund would be governed by the provisions of Section 11B of the Central Excise Act - provisions of section 11B of the Central Excise Act are applicable to the facts of this case. The appellant is entitled to claim interest from the date of filing of refund of set off by way of credit to the Modvat scheme after three years from the date of filing claim of refund of set off by way of transfer to Modvat Credit Scheme under RG-23A till its realisation. Appeal allowed - decided in favor of appellant.
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