TMI Blog2018 (9) TMI 1496X X X X Extracts X X X X X X X X Extracts X X X X ..... d that:- Admittedly, in this case, no show cause notice has been issued to the appellant for appropriation of the amount paid under protest or to demand interest for delay reversal of credit, in that circumstance, the amount of interest cannot be recovered from the appellant - appropriation of amount of ₹ 23,33,133/- is against the law. Appeal disposed off. - E/60856/2018-Ex - 63180/2018 - Dated:- 24-9-2018 - Mr. Ashok Jindal, Member (Judicial) For the Appellant : Shri D.H.Nadkarni, Advocate For the Respondent : Shri V.Gupta, AR ORDER PER: ASHOK JINDAL The appellant is in appeal against the impugned order wherein the Commissioner (Appeals) rejected their refund claim of ₹ 23,33,133/-. 2. The br ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7/-, the Deputy Commissioner found that the appellant was required to pay interest of ₹ 55,45,175/- for the delayed reversal of credit of ₹ 36,57,968/- has appropriated the amount of ₹ 53,45,175/- on account of interest on delay reversal of Cenvat credit. Against the said appropriation of amount of ₹ 55,45,175/-, the appellant filed appeal before the Commissioner (Appeals) on the ground that that no show cause notice was issued to appropriate the amount of ₹ 36,57,968/- of Cenvat credit reversed and no show cause notice has been issued to recover the interest of ₹ 53,45,175/-, therefore, the said appropriation of ₹ 55,45,175/- is not justified. Vide order dt.16.4.2010, the Commissioner (Appeals) rem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3/- on 13.6.2018. Against the said order, the appellant is before me. 3. Ld. Counsel appearing on behalf of the appellant submits that no show cause notice has been issued to the appellant to appropriate the amount of cenvat credit of ₹ 36,57,968/- reversed by them which was paid by the appellant under protest. Therefore, the question of payment of interest on the said amount does not arise. He further submits that no show cause notice has been issued to the appellant to demand interest from the appellant. Therefore, the said interest cannot be demanded from the appellant. It is prayed that the impugned order be set aside. He further submits that the proceedings initiated against the appellant beyond the period of 5 years, there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant is contesting only deductions of interest from the refund claim of the appellant. Such interest is recoverable in terms of Section 11A (2B) of Central Excise Act, 1944 with effect from 11.5.2001. It is his submission that the appellant have not protest adjustment of the principal amount but filed consequential refund claim on account of interest. Therefore, he submits that the appeal filed by the appellant is not maintainable. 5. Heard the parties and considered the submissions. 6. On careful consideration of the submissions made by both sides, I find that the case of the appellant is that no show cause notice has been issued to them for the amount paid under protest and for recovery of interest from the appellant. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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