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TMI Blog2015 (11) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... gs. The adjudicating authority sanctioned the refund claim filed by the assessee. Aggrieved by such sanctioning of refund revenue preferred an appeal before the first appellate authority. After following the due process of law the first appellate authority set aside the order in original and allowed the appeal of the revenue. 4. Learned Counsel after taking me through the entire records submits that the first appellate authority has erroneously without considering the factual matrix has set aside the impugned order before him. It is her submission that the entire issue started with debiting of CVD in DEPB licenses during the period 2004 to 2005. On making such debits appellant took the Cenvat credit of the amounts debited in DEPB licenses. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here is no dispute as to the fact that interest on was also paid under protest and is correctly claimed as refund by the appellant. 5. Learned Departmental representative reiterates the findings of first appellate authority. 6. I have considered the submissions made at length by both sides and perused the records. 7. Undisputedly, the interest amount of Rs. 1,23,369/-was paid under protest as per the records available, also undisputed is that appellant was sanctioned the refund of CVD which was wrongly paid by them by an order No RGD/MHD/RFD-487/06-07 dated 12.03.2007 and the same is not challenged by the revenue. 8. While sanctioning the refund of interest on the adjudicating authority has recorded the following findings: "I have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... N)15-184IRGD/05/3136 dated 24.03.206 was served to the assessee demanding the amount of duty which was reversed by the assessee without prior permission from the department. The said demand was confirmed by the Joint Commissioner of Central Excise, Raigad vide Order-in-Original Raigad/JC/2/06-07 dated 05.09.2006. Thereafter the assessee reversed the cenvat credit amounting to Rs. 589567.80 (BED) and Rs. 11791.35 (Education cess) vide entry no.1471 dated 19.10.2006 and interest of Rs. 123369 paid through TR-6 challan no.03/06-07 dated 20.10.2006. In his Order-in-Original No.Raigad/JC/02/06-07 dated 05.09.2006 the Joint Commissioner had made a finding that the assessee is free to claim re-credit of the said amount by following the proper p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), the Joint Commissioner vide Order-in-Original No. Raigad/JC/2/06-07 dated 30.8.2006 held that the aforesaid credit was recoverable from the respondents under the provisions of Rule 14 of Cenvat Credit Rules, 2004 read with Section 11A of Central Excise Act, 1944 and further held that the said amount was liable to be recovered along with interest as applicable. The respondents reversed the credit on 19.10.2006 and paid the interest on 20.10.2006. No appeal was ever filed against them against the aforesaid order of the Joint Commissioner. Therefore, the said order had acquired finality and the adjudicating authority wrongly held that the interest was refundable as the duty credit itself had been refunded vide order dated 12.3.2007. The int ..... X X X X Extracts X X X X X X X X Extracts X X X X
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