TMI Blog2010 (10) TMI 1061X X X X Extracts X X X X X X X X Extracts X X X X ..... s exempt from paying central excise. In these circumstances, no useful purpose would have been served in crediting the amount in the CENVAT account - cash refund to be allowed. Interest on delayed refund - Held that:- Interest definitely accrued to the respondent, as the refund was made belatedly under Section 11BB of CEA 1944, which stands attracted - interest allowed. Appeal dismissed - de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reason, the assessee went in appeal and filed the appeal before the Commissioner of Central Excise (Appeals), which accepted the plea of the respondent and directed to refund the amount in cash. It was also found that the refund was made belatedly and interest thereon accrued to the respondent. 3. Therefore, direction to pay interest was also given. The Revenue/appellant challenged the order o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the CENVAT account. 6. No question of law, much less substantial question of law arises. 7. Insofar as issue of interest in concerned, it definitely accrued to the respondent, as the refund was made belatedly under Section 11BB of Central Excise Act, 1944, which stands attracted. The Tribunal has relied upon the judgment of the Supreme Court in the case of Commissioner of Central Excise, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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