2018 (1) TMI 298

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..... Tribunal in the case of CCE & ST, Surat Vs. Atul Limited [2017 (4) TMI 217-CESTAT Ahmedabad], whereunder analysing the principles of law settled by the Hon’ble Supreme Court, this Tribunal came to the conclusion that interest would be leviable on the inadmissible credit even if not utilized - appeal dismissed - decided against appellant. - E/13681/2013 - A/13452/2017 - Dated:- 9-11-2017 - Dr. .....

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..... 1. Later, they filed a refund claim for the said amount on 30.07.2012 on the ground that during the said period they have not utilized the credit hence not required to pay interest on the same. The refund claim was rejected. Aggrieved by the said order, the appellant filed an appeal before the Ld. Commissioner (Appeals), who inturn, rejected their appeal. Hence, the present appeal. 5. I find th .....

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