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TMI Blog2011 (2) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... d services for valves and other industrial applications classifiable under Chapter Heading No.84814000 of the First Schedule to the Central Excise Tariff Act, 1985 and is registered with Central Excise Vide No.ECC No.AAAFO8838LXM001. 2. The petitioner availed Cenvat on certain inputs, namely, Stellite powder and Deloro 50 for their job work for the manufacture of Wear resistance and corrosion resistance parts. The officers of Head Quarters Preventive Unit of the first respondent visited the factory of the petitioner on 27.06.2007 and disputed the availing of Cenvat credit on the inputs used for job work. As per the direction of the Head Quarters Preventive Unit, the petitioner deposited a sum of Rs.5,00,000/- and thereafter deposited an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t applicant interest at such rate, [not below five per cent] and not exceeding thirty per cent per annum as is for the time being fixed [by the Central Government, by notification in the Official Gazettee], on such duty from the date immediately after the expiry of three months from the date of receipt of such application till the date of refund of such duty: PROVIDED that where any duty ordered to be refunded under sub-section (2) of section 11B in respect of an application under sub-section (1) of that section made before the date on which the Finance Bill, 1995 receives the assent of the President, is not refunded within three months from such date, there shall be paid to the applicant interest under this section from the date immedi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ased to lay down that mere pendency of an appeal by the revenue cannot be a ground to withhold the amount which is due to the assessee. The order passed by the Hon'ble Division Bench of Delhi High Court reads as under:- "[Order]. By this application, the Assessee seeks refund of the amount, which he had deposited as a pre-condition for hearing of the appeal before the Customs, Excise and Service Tax Appellate Tribunal ('The Tribunal'). 2. Notice was issued and an opportunity was given to the Revenue to file a reply on 11th December, 2007 but they have chosen not to file any reply to the application. 3. The case before the Tribunal was decided in favour of the Assessee and, therefore, the Assessee is entitled to return of the amo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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