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2015 (10) TMI 1166 - CESTAT AHMEDABAD

2015 (10) TMI 1166 - CESTAT AHMEDABAD - 2015 (329) E.L.T. 434 (Tri. - Ahmd.) - Refund claim - Appropriation of interest - Held that:- Adjudicating authority sanctioned rebate claims under Rule 18 of the Central Excise Rules, 2002 and by exercising powers vested under Section 11 of the Central Excise Act, 1944, appropriated the amount towards interest outstanding arising out of the other demand. In view of the decision, in the appellants own case vide Final Order dated 16.7.2014, as amended by Mi .....

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H.K. Thakur, JJ. For Appellant : Shri S.R. Dixit, Advocate For Respondent: Shri Lalatendu Patra, Authorised Representative Per : Mr. P.K. Das; These appeals are arising out of a common order and therefore, all are taken up together for disposal. 2. The appellants were engaged in the manufacture of Organic Chemicals classifiable under Chapter 29 of the Schedule to the Central Excise Tariff Act, 1985. Proceedings were initiated by the department alleging undervaluation of the goods and the lower a .....

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ts filed these appeals. 3. Learned Advocate on behalf of the appellants submits that, in the meantime, there is subsequent development in these matters in so far as on the identical issue, the Tribunal by Miscellaneous Order No. M/14161-14162/2014 dated 23.09.2014, rectified the earlier order, reported in 2014-TIOL-1282-CESTAT-AHM, held that in view of the revenue neutrality, interest under Section 11AB of the Central Excise Act, 1944 for the clearances made before 11.05.2001, cannot be demanded .....

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