2016 (11) TMI 148

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....en submissions ORDER Per Dr. D.M. Misra None present for the respondent. Heard the learned Authorised Representative for the Revenue. 2. This appeal is filed by the Revenue against the OIA No.CCEA-SRT-I/SSP-252-254/2012-13/ dt.09.01.2013, passed by Commissioner (Appeals), C.Ex. & S.Tax, Surat-I. 3. The brief facts of the case are that the Appellant is an 100% EOU engaged in the manu....

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....st of the delayed refund sanctioned under Rule 5 of CENVAT Credit Rules 2004. He submits that payment of interest is governed under Section 11BB of Central Excise Act, 1944, therefore, any refund arising under Section 11B would only qualify interest under Section 11BB of Central Excise Act, 1944. 5. I find that the issue is no more res integra as settled by the Tribunal in the case of M/s Hero ....

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....tilize for payment of duty on clearance for home consumption. Clause (c) of provisio to Section 11B(2) refers to the refund of credit of duty paid on excisable goods used as inputs in accordance with the rules made, or any notification issued under the Central Excise Act, 1944 , as the refund claim not hit by the principle of unjust enrichment. Thus Section 11B covers the refund of Cenvat credit m....