2014 (11) TMI 160

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.... For the Respondent : Shri Alok Srivastava, A.R. JUDGEMENT Per : Mr. H.K. Thakur; This appeal has been filed by appellant M/s. Sterlite Industries Limited against OIA No. KRS/91/Vapi/2007 dated 12.12.2007 passed by Commissioner (Appeals) Vapi and issued on 28.12.2007. The issue involved in this appeal is regarding payment of interest for delay in sanctioning of refund claims filed by th....

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....non-furnishing of documents by the appellant and not due to the Revenue. Secondly, it was held that appellant's refund was not filed vide Section 11B and no interest under Section 11BB of the Central Excise Act, 1944 is admissible. Appeal of the appellant was thus rejected by the first appellate authority against which the present appeal is filed. 3. Ms. Dimple Gohil (Advocate) appearing on beh....

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....ble. Learned advocate also relied upon the following case laws:- (a) Reliance Industries Limited vs. CCE Vapi - [2009 (236) ELT 299 (Tri. Ahmd.)] (b) CCE vs. Reliance Industries Limited - [2010 (259) ELT 356 (Guj.)] 4. Shri Alok Srivastava (AR) appearing on behalf of the Revenue defended the order passed by the first appellate authority on the ground that delay was caused due to non produ....

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....ade applicable to the refund claim of Rule 5 of Cenvat Credit Rules, 2004 as per Clause 6 of Appendix to Notification No. 11/2002-CE (NT) dated 01.3.2002. In view of the above facts it will be inappropriate to say that interest provisions of Section 11BB of Central Excise Act, 1944 are not applicable to refunds under Rule 5 of the Cenvat Credit Rules, 2004. 5.1 The date of filing of refund clai....