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2015 (10) TMI 1201 - CESTAT CHENNAI

2015 (10) TMI 1201 - CESTAT CHENNAI - TMI - Condonation of delay - appellants were cleared excise duty paid goods to SEZ and claimed refund under Rule 5 of Cenvat Credit - Bar of limitation - 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 pursua .....

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oned - Delay condoned. - E/COD/40234/2015, E/40488/2015 - Dated:- 3-6-2015 - R. Periasami Member (T) And P. K. Choudhary, Member (J),JJ. For the Appellant : Mr Raghavan Ramabhadran, Adv For the Respondent : Mr 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 clai .....

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. He further submits that the appellants 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 s .....

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