No Interest on Refund of Wrongly Availed Cenvat Credit Under Section 11BB of Central Excise Act

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....The CESTAT upheld the denial of interest on the refund of wrongly availed Cenvat credit relating to gases used in repair and maintenance during 2003-06. The amounts deposited pursuant to show cause notices were held not to be payments under protest or mandatory pre-deposits under Section 35F of the Central Excise Act but rather appropriations of inadmissible credits. Consequently, these sums did not qualify as Revenue Deposits, rendering Sections 11B and 35FF inapplicable. Since the amounts were not collected in excess of duty, only Section 11BB governed the matter. The appellant was therefore not entitled to interest on the refund, and the appeal was dismissed.....