2016 (11) TMI 148

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..... of credit of duty paid on excisable goods used as inputs in accordance with the rules made, or any notification issued under the Central Excise Act, 1944’, as the refund claim not hit by the principle of unjust enrichment - Decided in favor of the assessee. - Appeal No. E/10883/2013-SM - Order No. A/10890/2016 - Dated:- 2-9-2016 - Dr. D.M. Misra, Member (Judicial) For the Appellant : Shri .....

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..... icating authority. Aggrieved by the Order, for not allowing interest for delayed period, the Appellants filed appeal before the learned Commissioner (Appeals), which was allowed by the learned Commissioner (Appeals). Hence, the present appeal by the Revenue. 4. The learned Authorised Representative for the Revenue, assailing the order of the learned Commissioner (Appeals), has submitted that th .....

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..... is also eligible for interest under Section 11BB of the Act. In the said judgment, the Tribunal has observed as under:- 6. The refund under Rule 5 of the Cenvat Credit Rules, 2004 is the refund of in cash of the accumulated Cenvat credit availed by a manufacturer in respect of inputs and input services used in the manufacture of finished goods which had been exported without payment of duty u .....

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