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2019 (1) TMI 1176 - CESTAT BANGALORERefund of unutilized and accumulated CENVAT credit - rejection of refund on the ground that the conditions stipulated under Notification No. 27/2012 CE-(NT) dated 18.06.2012 read with Rule 5 of CCR, 2004 have not been fulfilled - scope of SCN - interest on delayed refund - Held that:- The impugned order is bad in law as it has traveled beyond the Order-in-Original and rejected the prayer of interest on altogether new ground which was not there in the Order-in-Original which is not permitted under law. Further, Tribunal in the case of Netapp India Pvt. Ltd. [2018 (4) TMI 478 - CESTAT BANGALORE] has already granted interest for delayed payment of refunds after following the judgment of the Apex Court in the case of Ranbaxy Laboratories Ltd. [2011 (10) TMI 16 - Supreme Court of India]. Appeal allowed - decided in favor of appellant.
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