https://www.taxtmi.com/caselaws?id=245908 The appellant sought a refund of unutilized cenvat credit initially denied by the Assessing Officer but later granted by the Commissioner of Appeals. The Tribunal refused to award interest on the refunded amount, stating it was not a refund of duty. The court held that interest should apply uniformly on all refunded duties, remitting the matter for a fresh determination but confirming that no interest was payable on the refund. The judgment clarifies cenvat credit entitlement, refund processes, and interest application under the Central Excise Act, stressing the importance of considering relevant statutory provisions in refund and interest determinations. en-us Tue, 25 Mar 2014 00:00:00 +0530 Mon, 08 Sep 2014 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245908 The appellant sought a refund of unutilized cenvat credit initially denied by the Assessing Officer but later granted by the Commissioner of Appeals. The Tribunal refused to award interest on the refunded amount, stating it was not a refund of duty. The court held that interest should apply uniformly on all refunded duties, remitting the matter for a fresh determination but confirming that no interest was payable on the refund. The judgment clarifies cenvat credit entitlement, refund processes, and interest application under the Central Excise Act, stressing the importance of considering relevant statutory provisions in refund and interest determinations. Case-Laws Central Excise Tue, 25 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245908