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TMI Blog2021 (11) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent ORDER The present appeal has been filed to assail the order in appeal No. 04/CI/DLH/2020 dated 16.03.2020. The relevant facts for the adjudication are as follows:- 2. The appellants are engaged in the manufacture of TPR compound. A massive fire accident occurred in their factory premises on 28.04.2008 destroying the entire stocks, plant & machinery and records. An amount of Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant, however has filed an application for grant of interest on the said sanctioned amount from the date of payment of the amount i.e.24.05.2012 till the date of order for the payment i.e. 03.06.2019. The said request was initially rejected vide Order-in-Original No.05/2019-20 dated 06.08.2019. The appeal thereof has been rejected vide the order under challenge. Being aggrieved, the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arguments of the appellants are not applicable to the facts and circumstances of the present case. It is impressed upon that the refund has been sanctioned within the period of three months as is mentioned in Section 11B/11BB of CEA. There is no infirmity in the order. Appeal is accordingly prayed to be dismissed. 6. After hearing the parties and perusing the entire records, I found that in the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13,96,738/- which was an amount for the inputs for the goods lost in the said fire, was not the amount of duty paid. This observation is sufficient to falsify the submissions of the appellant. No doubt, the said reversal of Cenvat Credit was set aside by this Tribunal vide its order dated 19.02.2018 but the fact remains that the application to claim the said refund of Rs. 13,96,738/-, as is requi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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