COMMISSIONER OF CENTRAL EXCISE Vs. BIRLA TEXTILE MILLS

JUDGEMENT

(1.) It is not in dispute that the respondent had made pre -deposit of Rs. 1 lakh and Rs. 10 lakhs in two appeals preferred against the Orders -in -Original dated 3 -11 -2006 and 13 -1 -2007 respectively. It is also not in dispute that ultimately the respondent succeeded in those appeals and the aforesaid amounts deposited by the respondent during the pendency of the appeal became refundable. The Adjudicating Authority, however, credited the said amount in the CENVAT account of the respondent -assessee, whereas the assessee wanted refund in cash. For this reason, the assessee went in appeal and filed the appeal before the Commissioner of Central Excise (Appeals), which accepted the plea of the respondent and directed to refund the amount in cash. It was also found that the refund was made belatedly and interest thereon accrued to the respondent.

(2.) Therefore, direction to pay interest was also given. The Revenue/appellant challenged the order of the Appellate Authority by filing the appeal before the Customs, Excise and Service Tax Appellate Tribunal (in short 'the Tribunal').

(3.) The Tribunal affirmed the order of the CCE(A) [2010 (251) E.L.T. 146 (Tri. - Del.)].