2009 (4) TMI 642

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..... er]. The appellants M/s. Bombay Burmah Trading Corporation Ltd. debited the applicable credit of duty and, interest of Rs. 13,036/- in their RG23A Part-II when they transferred certain credit availed machinery from their factory. Later on, at the instance of the Department, they paid an amount of Rs. 13,036/- under TR6 challan dated 11-1-2005. They claimed refund of the interest amount as th .....

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..... efund of the same could not be made in cash. The appellants were out of the CENVAT scheme with effect from 1-3-2005 and the interest amount debited from the CENVAT account would also have lapsed [had it not been debited from the account] when they went out of the CENVAT scheme. The provisions contained under Section 11B of the Central Excise Act governing refund of duty does not cover refund of in .....

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..... ve not substantiated their entitlement to receive cash refund of the interest amount paid from the CENVAT account except stating that on the date of grant of refund they were not operating under the CENVAT scheme. I find that the appellants have not raised any valid challenge to the impugned order. Accordingly I sustain the impugned order and reject this appeal. (Dictated and pronounced in open .....

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