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TMI Blog2017 (8) TMI 312X X X X Extracts X X X X X X X X Extracts X X X X ..... Shah, Mr. P.k. Shetty i/by P.K. Shetty for the Respondent JUDGMENT ( Per Anoop V. Mohta, J. ) This is a State/Revenue Appeal, filed under Section 35G of the Central Excise Act, 1944, (for short, "the Excise Act"). The Challenge is made, by raising following proposed substantial question of law- "Whether interest is payable to the Respondent for the period 27-12-2005 to 09-03-2006, on the refun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and Rule 5 of Cenvat Credit Rules, 2004 (for short, "the Rules"). The Judgments are also cited by the parties. 4 Admittedly, the refund application was filed on 27 September 2004 for Rs. 7,11,45,917/. The same was sanctioned on 9 March 2006 for Rs. 6,45,83,460/. The other amount was rejected, as time barred. The refund claim was decided in pursuance to the provisions read with Notification No.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the interest of delayed refund is payable under Section 11BB of the Central Excise Act on expiry of three months from date of receipt of application from such date till date of refund of duty, has observed that- 21. .....................It is obligatory on the part of the Revenue to intimate the assessee to remove the deficiencies in the application within two days and, in any event, if there ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice provider. In principle such goods/services when utilised for further manufacture or providing service which are dutiable already carry the duty paid component as a part of its price/value, and hence the duty payable on the ultimately manufactured goods/services rendered stands reduced to the extent of duty already paid on the inputs. Thus the duty paid on inputs by the supplier has already bee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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