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TMI Blog2017 (9) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... of time bar by the original adjudicating authority, the Commissioner (Appeals) as well as JS (RA) application. The original adjudicating authority as well as the Commissioner (Appeals) while rejecting the rebate claim allowed the appellant to take back the credit of the duty paid as Cenvat Credit. However, JS (RA) while rejecting the rebate claim also denied the credit of duty paid which was allowed to be taken as credit by lower authorities. The appellant consequently, reversed the credit which they had taken when the original adjudicating authority had allowed them while rejecting their rebate claim. Consequent to above facts the following two appeals arose: (a) First appeal is in respect of demand of interest for the period when the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be exported. He argued that the fact that the goods have been exported had not been denied. The rebate claim has been rejected solely on the ground of limitation. In these circumstances, the Cenvat Credit on an estimated basis should not be denied to them as otherwise it would amount to export of taxes. For this assertion, he relied on the decision of the Tribunal in the case of Jobelle - 2006 (203) ELT 627 (Tri-Mum) and in the case of Binani Cement Ltd. - 2010 (259) ELT 247 (Tri-Aj,d) LB. 2. Ld. AR relies on the impugned orders. 3. I have gone through the rival submissions. I find that while rejecting the rebate claim, the original and first appellate authorities permitted availment of Cenvat Credit of the duty paid while exporting the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, or from the date of such erroneous refund, as the case may but for the provisions contained in sub-section (2) or sub-section (2b) of Section 11A till the date of payment of such duty. Thus Section 11AB (1) of the Act mandates to pay interest in addition to the duty erro0neously refunded from the date of sanction of such erroneous refund till the date of payment of such duty. The unambiguous wordings of the aforementioned Section 11AB (1) leave no scope for interpretation". 3.1 I am in full agreement with the said observation and consequently the Appeal No.E/85726/14 is dismissed. 4. The second appeal relates to the availment of Cenvat Credit without any documents by the appellants on the basis of SION norms. The Cenvat Credit Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X
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