2014 (6) TMI 653

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri Manoj Kutty (AR) JUDGEMENT This appeal has been filed by the appellant against Order-in-Appeal No. Commr (A)/ 89/ VDR-I/ 2012, passed by the Commissioner (Appeals), Central Excise & Customs, Vadodara on 16.02.2012 and issued on 21.02.2012. 2. The issue involved in these proceedings is non-payment of interest on alleged delayed payment of rebate claim made by the Revenue to the appel....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Department to appropriate the rebate claim was not proper, and that the rebate amount of Rs. 10,27,242/- be paid back to them along with interest at appropriate rate in terms of Section 11BB of the Central Excise Act, 1944 as the CESTAT had finally disposed of the appellants aforesaid appeal by way of remand vide its Final Order No. A/ 1732/ WBA/ AHD/ 2010 dated 04.10.2010 holding that the dem....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....issed vide impugned Order-in-Appeal by the first appellate authority. 3. Shri Dhaval Shah, Ld. Advocate for the appellant, argued that interest at appropriate rate is required to be paid after the expiry of 3 month from the date (29.4.2010) of filing the refund claim. He relied upon the following case laws :          i) Voltas Ltd vs Commnr of CE, Hyde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-402-HC-MAD-IT] 4. Shri Manoj Kutty (AR) appearing on behalf of the Revenue defended the orders passed by the Adjudicating Authority and the First Appellate Authority. 5. Heard both sides and perused the case records. A rebate claim of the appellant was filed on 29/04/2010 which was found admissible and sanctioned on 28/07/2010. However, the same was adjusted against some arrears pending aga....