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2015 (7) TMI 422 - CESTAT CHENNAI

2015 (7) TMI 422 - CESTAT CHENNAI - TMI - Condonation of delay in filing an appeal - Bar of limitation - Denial of refund claim - Held that:- OIA was passed on 04.10.14 and in the said order while allowing the Revenue appeal he allowed the appellants to take cenvat credit by way of re-credit. The department again issued show cause notice for demand of interest on the refund sanctioned, which was already paid by the appellant in pursuant to the OIA. We find the reasons of delay is fully justified .....

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SC. ORDER No. 40869/2015 - Dated:- 3-6-2015 - Shri R. PERIASAMI AND Shri P.K. CHOUDHARY, JJ. For The Appellant : Shri Raghavan Ramabhadran, Adv. For The Respondent : Shri R. Subramaniyan, AC (AR) ORDER Per: R. Periasami As per the COD application, the applicant stated that delay of 433 days which was unintentional and for bonafide reasons. Ld. Advocate appearing for the appellant submits that the appellants were cleared excise duty paid goods to SEZ and claimed refund under Rule 5 of Cenvat Cred .....

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ts were under the bonafide belief and took re-credit and also paid back the refund amount in pursuance of the order. Whereas, the department now issued another show cause notice dated 23.09.2014, demanding interest on erroneous refund granted. He submits that they have to file the present appeal contesting on the merits of the case decided in the impugned order. The impugned order was passed entirely on different issue, which was not raised in the original show cause notice dated 04.11.09. He su .....

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