2015 (8) TMI 1333

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..... DER Revenue is in appeal against the impugned order dated 17.10.2012 passed by C.C.E.&S.T.(Appeals), Indore allowing the appeal of the respondent herein with regard to payment of interest on delayed sanction of refund and allowing refund of CENVAT credit attributable to waste generated in the course of  manufacture of exported goods. 2.  With regard to the payment of interest for delay .....

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..... CENVAT Credit Rules, 2004 or the Notification issued there- under, do not impose any restriction for the same. 3.  I find that the refund application filed by the appellant was considered by the Department after three months from the date of filing the claim application.  As per provisions of Section 11BB of Central Excise Act, 1944 the assessee is entitled for interest for the period .....

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..... of any specific prohibition/restriction in the statute, total quantity of inputs including quantity of inputs contained in waste, for which refund claim was filed, the appellant is entitled for the benefits provided in the statute.  5.  In view of the above, I do not find any infirmity in the impugned order passed by the ld. Commissioner (Appeals) and thus, the appeal filed by the Reve .....

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