TMI Blog2016 (6) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, it is find that the appropriation of the amount of ₹ 18,18,986/- being the interest upon ₹ 43,96,488/- against the rebate claim sanctioned to the appellant is not legal or proper. The appellant is eligible for the sanctioned rebate claim without reduction of interest of ₹ 18,18,986/- - E/27306/2013 - A/30300/2016 - Dated:- 28-3-2016 - Ms. Sulekha Beevi, C.S. Member(Judici ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proposing to reject the refund claim. The department entertained the view that ethyl alcohol not being an excisable product, no duty is payable on ethyl alcohol, and that therefore, appellant cannot avail Cenvat credit on the duty paid on ethyl alcohol. 3. The appellant filed appeal before the Tribunal against rejection of refund of ₹ 43,96,488/-. This Tribunal vide Final Order No.A / ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8,18,986/- against the rebate claim sanctioned to appellant is legal and proper. This Tribunal vide Final Order dated 17-12-2015 allowed the refund of ₹ 43,96,488/- holding that the credit availed on duty paid on ethyl alcohol is admissible. On such score, I find that the appropriation of the amount of ₹ 18,18,986/- being the interest upon ₹ 43,96,488/- against the rebate claim s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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