TMI Blog2015 (8) TMI 1333X X X X Extracts X X X X X X X X Extracts X X X X ..... 1944 the assessee is entitled for interest for the period beyond three months from the date of filing the refund application, till the date of receipt of the refund amount - The issue involved such as, payment of interest on delayed sanction of refund is no more res integra in view of the judgement of the Hon’ble Supreme Court in the case of Ranbaxy Laboratories Ltd. Vs. Union of India [2011 (10) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. Appeal dismissed - decided against Revenue. - E/55572/2013-EX[SM] - Final Order No.54193/2015 - Dated:- 17-8-2015 - Mr. S.K. Mohanty, Member (Judicial) Mr. RK Gupta, DR - For Appellant Mr. Manish Saharan, Advocate - For Respondent ORDER 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 res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut services used in relation to the final product which is cleared for export under bond or letter of undertaking. Credit on inputs attributable to the waste generated during such manufacture, cannot be denied for refund as Rule 5 of the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... export under bond or letter of undertaking. In the said Rule, there is no provision to proportionately reduce the refund attributed to waste, generated in the manufacture of exported goods. In the absence 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 fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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