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TMI Blog2014 (4) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... 3-2014 - Barin Ghosh, CJ And V. K. Bist,JJ. For the Appellant : Mr. P. R. Mullick, Adv. For the Respondent : Ms. Vijay Lakshmi, Adv. JUDGMENT Barin Ghosh, C.J. (Oral) These two appeals have raised similar questions of law based on similar facts and decided by a common Judgment of the Appellate Tribunal. We are, accordingly, deciding these two appeals together. 2. The facts, to which there appears to be no dispute, are that the appellant used excisable goods as inputs and, accordingly, became entitled to cenvat credit. However, appellant was not allowed to take advantage of this credit by adjusting the same with the excise liability on the goods produced by it. This happened by reasons of certain notifications issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under sub-section (2) of section 11B to any applicant is not refunded within three months from the date of receipt of application under sub-section (1) of that section, there shall be paid to that 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 Gazette, 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 F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on the incidence of such duty to any other person; (e) The duty of excise borne by the buyer, if he had not passed on the incidence of such duty to any other person; (f) The duty of excise borne by any other such class of applicants as the Central Government may, by notification in the Official Gazette, specify: 4. We are of the view, having considered the provisions of law quoted above, that there is a specific provision in the Act for refund of credit of duty paid on excisable goods used as inputs and while dealing with interest on refund in Section 11BB of the Act, no distinction has been made in between such credit and any other duty referred to in the first proviso to sub-section (2) of Section 11B of the Act. 5. We, ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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