TaxTMI 
TaxTMI 
2014 (9) TMI 847
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....09-SM (BR) dated 09/02/09 by which the Tribunal had upheld the order of the Commissioner (Appeals) refusing interest for the period of delay in granting the refund of the unutilized AED (T&TA) credit. The appellant challenged the Tribunal's final order No. 185-186/2009 - SM (BR) dated 09/02/2009 before Hon'ble High Court of Uttarakhand and Hon'ble High Court by order dated 25/03/14 after deciding the basic issue involved in this case, remanded the matter to the Tribunal for denovo decision. The Hon'ble High Court vide its order dated 25/03/14 has remanded both the appeals No. E/364/2007 as well as E/365/2007. Since both the appeals involve identical facts and identical issue and both the appeals have been remanded to the Tribunal by common ....
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....c Excise Duty. The appellant filed the claim for refund of AED (T&TA) credit on 04/02/03 and 11/02/03. In the meantime Uttarakhand Exemption Notification No. 50/2003-CE dated 10/06/03 was issued and the appellant on 09/09/03 opted for the same. The Assistant Commissioner disallowed both the refund claims. However the Commissioner (Appeals) vide order-in-appeal dated 14/05/2004 reversed the Assistant Commissioners order and allowed the refund alongwith interest. In pursuance of the Commissioner (Appeals)s order, the refund of unutilized AED (T&TA) credit alongwith interest @ 6% per annum was granted. The Department, however, issued show cause notices for recovery of interest. The matter reach the Tribunal and the Tribunal vide final order ....
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.... Accordingly, both the appeals were heard today. 2. Heard both the sides. 3. Shri P.R. Mullick, Advocate, the learned Counsel for the appellant, pleaded that Hon'ble Uttrakhand High Court in its judgment dated 25/03/14 has held in clear terms that interest under Section 11BB would be payable for the period of delay in the cases of refund of Cenvat credit also, as Section 11B (2) of the Central Excise Act, 1944 has a specific provision for refund of the Cenvat credit of the duty paid on excisable goods used as inputs and in Section 11BB regarding payment of interest on refund amount for the period of delay beyond three months, no distinction has been made between the refund of Cenvat credit and refund of duty and that in view of this, the ....