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2015 (11) TMI 450 - CESTAT NEW DELHI

2015 (11) TMI 450 - CESTAT NEW DELHI - TMI - Interest in refund claim - whether the appellant is entitled to interest on the expiry of three months from the date of filing the application or on the expiry of this same period from the date on which the order of refund was made. - Held that:- refund claim was filed by appellant on 28/05/2010. According to the appellant they are entitled to interest from 28/08/2010 onwards as per the provisions of law. The Commissioner (Appeals) has taken the view .....

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e of the respondent on 31/10/2012, the date of receipt of application for a refund has to be treated as 31/10/2012 and not as 28/05/2010. - appellant had filed the claim for refund on 28/05/2010. Therefore as laid down by the Hon ble Supreme Court in the above decision the appellant is entitled to interest on the expiry of three months from the date of filing the application of refund. In such circumstances, the appellant herein is entitled to interest from 28/08/2010 to 14/02/2013 on which date .....

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envat credit under Cenvat Credit Rules 2004. The appellants are exporting their final goods and it is only the scrap generated during manufacture of Silencers that is cleared in the domestic market on payment of duty. This duty is paid from the Cenvat credit only. As the final goods are exported there was accumulation of unutilised Cenvat credit. The appellant filed a refund claim for ₹ 28,728/- for the quarter ending March 2010 on 28/05/2010 for the unutilised accumulated balance of Cenva .....

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s), Delhi III who vide Order-in-Appeal dated 14/10/2011 allowed the refund claim with direction to the refund sanctioning authority to verify the correctness of the refund claim with original documents. The Assistant Commissioner, Gurgaon vide Order-in-Original dated 16/03/2012 rejected the refund claim on the ground that the appellant failed to produce documents to verify the correctness of the claim. Aggrieved by the said order the appellants again preferred appeal before the Commissioner (App .....

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no order to pay interest to the appellant. As only the amount of refund claim was allowed without any interest the appellants preferred appeal before the Commissioner (Appeals). The appellants prayed to allow interest from 28/08/2010 under the provisions of the Central Excise Act, 1944. However, the Commissioner (Appeals) by the impugned order held that the appellant is entitled to interest upon the refund amount from 31/01/2013 only. Aggrieved by the denial of interest from 28/08/2010 the appel .....

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iew that as the appellant was sanctioned refund by the order in Appeal No. 426/SVS/ GGN/2012 dated 23/10/2012 the appellant is entitled to interest on expiry of three months from of the date of order i.e.; from 31/01/2013 onwards. The Commissioner (Appeals) has interpreted section 11BB of the Central Excise Act, 1944 and held that as the refund claim was sanctioned vide order dated 23/10/2012 and the same was hand-delivered along with the request letter dated 25/10/2012 by the appellant in the o .....

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