2019 (8) TMI 526

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....aper used for covering copper strips manufactured by it and papers purchased by it which was in excess of its output. It did so in depositing Rs. 56,46,352/- against credit availed by it alongwith interest of Rs. 11,45,295/- in three instalments, last one being paid on 1-12-2007. After completion of adjudication process consequent upon confirmation of the aforesaid credit that was reversed in appeal, the matter got settled by the CESTAT who confirmed the Commissioner's order-in-appeal passed on 26-3-2009 allowing such credit in favour of the appellant. Refund claim of appellant, in respect of the amount of credit being reversed, was allowed by the Asst. Commissioner, Central Excise vide order-in-original dated 22-1-2010 but refund of intere....

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....e judicial decision of Sahakari Khand Udyog Mandal Ltd. v. Commissioner of C. Ex. & Cus. [2005 (181) ELT 328 (SC)], J.C.T. Ltd v. Commr. Of C. Ex., Jalandhar [2009 (248) ELT 884 (Tri. - Del)]. to support his stand that irrespective of subsequent amendment of section -11 B of the Central Excise Act to include interest component during the relevant period, refund can only be claimed if the appellant would be able to show that it had paid the amount for which relief is sought and cannot derive undue benefits after passing on the burden to the consumers for which the order passed by Commissioner (Appeals) rejecting such refund of interest needs no interference by the Tribunal. 5. Heard from both the sides at length and perused the case record.....