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TMI Blog2015 (10) TMI 1201X X X X Extracts X X X X X X X X Extracts X X X X ..... nts to take cenvat credit by way of re-credit. The department again issued show cause notice for demand of interest on the refund sanctioned, which was already paid by the appellant in pursuant to the OIA. We find the reasons of delay is fully justified and beyond their control due to initiation of another round of proceedings against the appellants. By respectfully, following the Hon'ble Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods to SEZ and claimed refund under Rule 5 of Cenvat Credit. Show cause notice dated 04.11.2009 was issued for regulating their claim and the adjudicating authority vide OIO No. 89/2010 (R) dated 27.04.10 granted refund. The department reviewed the said adjudication order and filed appeal before the Commissioner (Appeals). In OIA No. 03/2013 dated 04.10.13 the Commissioner (Appeals) allowed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... still pending. Therefore, he pleaded for condoning the delay. He relied upon the decision in the case of Collector, Land Acquisition Anantnag and Another Vs. MST. Katiji and Others 1987 (28) ELT 185 (S.C.). 2. On the other hand, the Ld. AR on behalf of Revenue vehemently opposes condonation of delay. He submits that show cause notice issued by the department for recovery of interest in a separa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oceedings against the appellants. By respectfully, following the Hon'ble Supreme Court decision in the case of Collector, Land Acquisition Anantnag and Another Vs. MST. Katiji and Others (supra) and this Tribunal decision in the case of ARR Enterprise Vs. CCE, Trichy - 2014 (35) STR 1004 (Tri.-Chen.), the delay in filing the appeal is condoned and COD application is allowed. (Dictated and p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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