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TMI Blog2019 (5) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... at the Cenvat Credit availed can be utilised for making payment of duty only. The absence in specific provision to debit the amount of interest in CENVAT account, It was found that it was erroneous on the part of the appellant to use CENVAT credit for paying interest. The payment of interest in cash in 2014, and claiming refund of amount debited in March 2003 is definitely time barred, when it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty liability and also debited CENVAT account by an amount of ₹ 25,85,375/- towards interest. The said debit was not accepted by the Revenue and show cause notice was issued for demanding interest and the demand of interest was confirmed on an appeal. The First Appellate Authority held the same. No appeal was made to First Appellate Authority as there was no remand granted by the committee on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Learned DR reiterated the findings of the lower authorities. 5. On careful consideration of the submissions made, I find that the appeal filed by the assessee does not merit any acceptance as both the lower authorities were, correct in coming to a conclusion on refund claim filed by the appellant as is hit by limitation. 6. Firstly, I find that the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee has paid an excess amount which was not due to the Government as a duty while the case of Wires Fabriks assessee had debited CENVAT account and PLA with the same amount on the very same date. Hence the Tribunal held that the refund of the claim of one of the amount is not hit by limitation. 8. In my view, the impugned order is correct and legal and does not require any in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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