2017 (5) TMI 618

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r: Ramesh Nair 1. The fact of the case is that the appellant during the provisional assessment have paid excise duty before finalisation of assessment and also paid the interest there upon. After finalisation of the assessment, the appellant filed a refund claim in respect of interest paid on the duty on the ground that the interest was not payable in respect of excise duty paid before finalisa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s, the refund has to be given by the department. As regards the time bar, he submits that the refund claim was filed within three months from the finalisation of the assessment, which is well within the time. Since the assessment was provisional, refund before finalisation was not matured. Therefore, the contention that the refund should have been filed within one year from the date of payment of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) Abhideep Chemicals Pvt. Ltd. 2002 (143) ELT 70 (Tri-Mum) l) S&H Gears Pvt. Ltd. 2004 (167) ELT 538 (Tri-Mum) 3. On the other hand, Shri N.N. Prabhudesai, learned Superintendent (AR) appearing on behalf of the Revenue reiterates the findings in the impugned order. He further submits that the adjudicating authority has not verified the aspect of unjust enrichment. Therefore, if at all ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....finalisation of the assessment. In case duty paid before the finalisation of the assessment, interest is not chargeable as held by the Hon'ble Bombay High Court in the case of CEAT 2015 (317) ELT 192, which was affirmed by the Hon'ble Supreme Court vide order dated 14/12/2015. Therefore, the amount of interest paid by the appellant is refundable. I am not impressed by the reasoning given by the lo....