2009 (2) TMI 171

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..... r].- These two appeals by the same appellant involve a common issue and are being dealt with by a common order. 2. Heard both sides. 3.1 The relevant facts in respect of Appeal No. E/364 of 2007 are that in pursuance of the Tribunal's order dated 13-11-2002, appellant filed refund claim on 4-2-2003 which was rejected by the original authority but allowed by the Commissioner (Appeals) vide order .....

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..... iling refund claim as 4-2-03 and 11-2-03 respectively, and seeks interest for the period after three months from those dates. 4.2 Learned Advocate submits that they become eligible to avail exemption consequent to their expansion exceeding the prescribed limit. The Cenvat credit could not be utilized by them as the final products cleared by them become exempted. Knowing very well that they could .....

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..... amounts lying in the Cenvat account of the appellant even when cash refund was permissible does not arise. 6. I have carefully considered the submissions from both sides. The eligibility of cash refund of the amounts lying in Cenvat credit is not in dispute before me. The limited issue is whether the interest is payable for the delay in paying refund. Cenvat credit lying unutilized in the assess .....

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