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Commissioner of C. Ex. & S. Tax Surat Versus M/s G.A. Food Pvt. Ltd.

Interest on delayed refund - 100% EOU - Held that: - the issue is no more res integra as settled by the Tribunal in the case of M/s Hero Motors Ltd Vs Commissioner, Gaziabad 2014 [ 2014 (7)482 - CESTAT NEW DELHI] - Clause (c) of Proviso to section 11B(2) refers to the ‘refund of credit of duty paid on excisable goods used as inputs in accordance with the rules made, or any notification issued under the Central Excise Act, 1944’, as the refund claim not hit by the principle of unjust enrichment - .....

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; S.Tax, Surat-I. 3. The brief facts of the case are that the Appellant is an 100% EOU engaged in the manufacture of excisable goods viz. Pickles and Chutney, falling under Chapter 21.03 of Central Excise Tariff Act, 1985. They had filed three refund claims of accumulated CENVAT Credit of for the period April 2009 to Sep.2010 under Rule 5 of CENVAT Credit Rules 2004. On adjudication, total amount of ₹ 4,99,039/- was sanctioned by the Adjudicating authority. Aggrieved by the Order, for not .....

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payment of interest is governed under Section 11BB of Central Excise Act, 1944, therefore, any refund arising under Section 11B would only qualify interest under Section 11BB of Central Excise Act, 1944. 5. I find that the issue is no more res integra as settled by the Tribunal in the case of M/s Hero Motors Ltd Vs Commissioner, Gaziabad 2014 (307) ELT 138 (Tri-Del). In the said case also, the refund under Rule 5 for the period July 2005 to March 2006 was claimed. Though the refund was sanction .....

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