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TMI Blog2017 (9) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... t - credit availed as per SION norms in respect of export made - Held that: - The Cenvat Credit Rules permits availment of credit only in specific circumstances. It is not open to the appellant to take credit on estimated basis. Moreover, in the instant case, there is no basis for the appellant to avail the Cenvat Credit. The appellant had sought to take credit solely on the ground that the final goods manufactured out of the same were exported - The exporter cannot, on his own devise a new method to avail credit which not prescribed under the law - appeal dismissed. Appeal dismissed - decided against appellant. - E/88144/13 & 85726/14 - A/89307-89308/17/SMB - Dated:- 1-9-2017 - Mr. Raju, Member (Technical) Shri.H.S. Shirsat, Asv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on reversed by the order of the JS (RA). The said demand of interest was confirmed by the lower authorities and the appellants are in appeal against the demand of the said interest. The appellants have argued that in terms of Section 11B clause 11 (ce) of the explanation, the appellants are required to pay interest only from the date of the order of JS (RA) and not from the date when they had taken the credit. The said clause reads as follows: (A) refund includes rebate of duty of excise on excisable goods exported out of India or on excisable materials used in the manufacture of goods which are exported out of india; (B) relevant date means. (ce) in case where the duty becomes refundable as a consequence of judgement, dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the JS (RA) ordered reversal of the same. Impugned order relies on the decision of the Hon ble Apex Court in the case of Ind-Swift Laboratories Ltd. - 2011 (265) ELT 3 (SC), wherein it has been held that interest on wrongly taken credit can be demanded from the date of availment of the said credit. The appellants in their defence have sought to rely on the provisions of Section 11B which relates to refund. In the instant case the provision relating to demand would apply. It is seen that the order-in-appeal in this regard observed as follows: The same is squarely covered under Section 11AB of Central Excise Act, 1944 which during the relevant period states that where any duty of excise has not been levied or paid or has been short ..... X X X X Extracts X X X X X X X X Extracts X X X X
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