https://www.taxtmi.com/caselaws?id=124012 Interest paid on delayed discharge of duty was treated as refundable where the underlying duty could have been met by utilising available Cenvat credit and the short payment was later made good. The Cenvat Credit Rules were read as barring only use of credit earned in a subsequent month for an earlier month's duty, not as prohibiting credit from being used to regularise a short-paid or unpaid amount once the default was noticed. As the duty for August clearances was paid in September within a few days, payment from PLA was not necessary. The refund claim was therefore allowable because the interest was not legally exigible. en-us Fri, 04 Jul 2008 00:00:00 +0530 Mon, 24 Sep 2012 15:04:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124012 Interest paid on delayed discharge of duty was treated as refundable where the underlying duty could have been met by utilising available Cenvat credit and the short payment was later made good. The Cenvat Credit Rules were read as barring only use of credit earned in a subsequent month for an earlier month's duty, not as prohibiting credit from being used to regularise a short-paid or unpaid amount once the default was noticed. As the duty for August clearances was paid in September within a few days, payment from PLA was not necessary. The refund claim was therefore allowable because the interest was not legally exigible. Case-Laws Central Excise Fri, 04 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124012