TMI Blog2022 (9) TMI 898X X X X Extracts X X X X X X X X Extracts X X X X ..... , Rule 5 of the CENVAT Credit Rules, 2004 - Interest on delayed refund - HELD THAT:- The appellant has filed the refund application for the period of January, 2005 to March, 2006. The application has been submitted on 31.03.2007 - In the case of M/S. SURETEX PROPHYLACTICS INDIA PRIVATE LIMITED, M/S. MACH AERO COMPONENTS PVT. LTD., M/S. CONTINENTAL AUTOMOTIVE COMPONENTS (INDIA) PVT. LTD. VERSUS TH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L) JUDGMENT P.S. DINESH KUMAR J, This appeal by the assessee has been admitted to consider following two questions of law: (1) Whether the Tribunal is justified and correct in prescribing the period of limitation for refund of unutilized CENVAT credit when Section 11B of the Central Excise Act, 1944, Rule 5 of the CENVAT Credit Rules, 2004 providing for refund of accumulated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l dated 20.12.2007 rejected the claim on the ground of limitation. The Commissioner (Appeals) confirmed the said order vide order dated 14.01.2009 in Order-in-Appeal No.35/2009. On further appeal, the CESTAT in Appeal No. E/294/2009-DB vide order dated 21.02.2019 set aside the order passed by the Commissioner (Appeals) holding that the limitation under 11-B of the Central Excise Act would apply an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the records. 5. The appellant has filed the refund application for the period of January, 2005 to March, 2006. The application has been submitted on 31.03.2007. In view of the law laid down in Suretex referred supra, the period of limitation will be applicable for refund claims of accumulated CENVAT Credit. So far as the contention with regard to the payment of interest is concerned, as held in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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