2015 (8) TMI 1333

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....ER Revenue is in appeal against the impugned order dated 17.10.2012 passed by C.C.E.&S.T.(Appeals), Indore allowing the appeal of the respondent herein with regard to payment of interest on delayed sanction of refund and allowing refund of CENVAT credit attributable to waste generated in the course of  manufacture of exported goods. 2.  With regard to the payment of interest for delaye....

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....CENVAT Credit Rules, 2004 or the Notification issued there- under, do not impose any restriction for the same. 3.  I find that the refund application filed by the appellant was considered by the Department after three months from the date of filing the claim application.  As per provisions of Section 11BB of Central Excise Act, 1944 the assessee is entitled for interest for the period b....