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TMI Blog2009 (2) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... edit lying unutilized in the assessee’s account cannot be treated like saving bank account or fixed deposit account in a bank. Till the debit is made in the Cenvat account, it is not a case of duty payment by the appellant. Only in cases of refund of duty paid, the question of interest will arise. Even during the period where the assessees were required to maintain a PLA in which cash credited by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s) vide order dated 14-5-04 and subsequently, they filed refund claim on 26-6-04. 3.2 In Appeal No. E/365 of 2007 the appellant filed refund claim on 11-2-2003 in pursuance of Tribunal order dated 13-11-2002 which was rejected by the original authority but subsequently, allowed by the Commissioner (Appeals) vide his order dated 21-5-04. They again filed a refund claim on 26-6-2004 which was gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y well that they could not utilize the credit, the department chose to give refund in the form of Cenvat credit after three months gave refund in cash after lot of litigation and, therefore, they are eligible for interest from the dates of filing refund that is 4-2-2003 and 11-2-2003. 5. The Department has held that on 26-6-04 when the refund claims were submitted subsequent to favourable orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ying unutilized in the assessee's account cannot be treated like saving bank account or fixed deposit account in a bank. Till the debit is made in the Cenvat account, it is not a case of duty payment by the appellant. Only in cases of refund of duty paid, the question of interest will arise. Even during the period where the assessees were required to maintain a PLA in which cash credited by them i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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