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TMI Blog2017 (12) TMI 960X X X X Extracts X X X X X X X X Extracts X X X X ..... the interest which he is liable to pay - Held that: - there is no case of wrong utilization of Cenvat credit under Rule 14 of CCR, 2004 as contended by the department and the respondent is not liable to pay any interest thereon - reliance placed in the case of Billforge Pvt. Ltd [2011 (4) TMI 969 - KARNATAKA HIGH COURT] - appeal dismissed - decided against Revenue. - ST/23418/2014-SM - 22805/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as sanctioned by the Dy. Commissioner of Central Excise, Muvattupuzha Division vide OIO No.116/2009 (R) dated 31.08.2009. The Commissioner of Central Excise, Cochin Commissionerate reviewed the Order. 3. Against the order of Dy. Commissioner, the department filed appeal before the Commissioner (A) and the respondent filed cross objections and after considering the submissions of the department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f both the parties, I find that there is no infirmity in the impugned order passed by the Commissioner (A). In this regard, it is relevant to reproduce the relevant findings of the Commissioner (A) which is contained in Para 10 of the impugned order and is reproduced herein below: I have carefully gone through the facts of the case, the grounds of appeal and the submissions at the time of Per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Notification No.13/2008 ST dated 1.3.2008 but had paid the tax on the full amount. The credit so availed has been utilized for payment of Central Excise duty. After filing the refund claim, they had reversed in cenvat account the credit so taken before sanctioning of the refund, as observed in the impugned order. As such, there is no case of wrong utilization of Cenvat credit under Rule 14 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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