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TMI Blog2014 (8) TMI 436X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant with respect to OIA No. KRS/59/Vapi/2007 dated 10.10.2007 passed by Commissioner (Appeals), Vapi. Under this order the first appellate authority has rejected the payment of interest on delayed refund sanctioned to the appellant as per Rule 5 fot he Cenvat Credit Rules, 2004 read with section 11B of the Central Excise Act, 1944. 2. Ms. Shilpa Bahana (Advocate) appearing on behalf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s upheld by the Honble High Court of Gujarat as per case law in CCE, Vapi vs. Reliance Industries Limited reported at [2010 (259) ELT 356 (Guj).)]. That Revenue preferred an appeal against the Honble High Courts order in the Apex Court and the Apex Court vide order dated 25.07.2011 dismissed the SLP filed by the Revenue after considering the reasoning of High Court given in those proceedings. It w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed (supra) that the Honble High Court of Gujarat has held in favour of the appellant. The observation made by the Honble High Court in Para 12 and 13 of the judgment are reproduced below :- 12. On the facts and in the circumstances of the present case, admittedly the refund has been ordered under Rule 5 of the Rules and there was a delay in sanctioning the refund, in the circum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11BB of the Act. The Annexure thereto provides for the checklist of documents which are required to be filed with refund claims. Item No.3 thereunder relates to Refund of credit of duty paid on excisable goods used as input in accordance with Rule 57FD. Thus, as per the instructions issued by the Central Government refunds under Rule 57F of the erstwhile Central Excise Rules, 1944 would be govern ..... X X X X Extracts X X X X X X X X Extracts X X X X
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