COMMISSIONER OF CENTRAL EXCISE Vs. RELIANCE INDUS. LTD.

JUDGEMENT

(1.) THE Revenue is in appeal against the order of allowing interest on delayed refund by the lower appellate authority . The facts of the case are that the respondents filed a refund claim on accumulated Cenvat credit availed on inputs in manufacture and export of poly staple fibre without payment of Central Excise duty under bond for the period July, 2006 to September, 2006 on 16.1.2007. The refund claim was sanctioned on 11.10.07. No interest was sanctioned on delayed refund. Aggrieved from the same, the respondents filed appeal before the Commissioner (Appeals) who remanded the matter to decide the issue of interest in light of Section 11BB of the Central Excise Act, 1944 and revised instructions of Board. The Assistant Commissioner disallowed the interest on delayed payment of refund without personal hearing. Against that order the respondents preferred the appeal before the Commissioner (Appeals) who set aside the order of denial of interest on delayed refund and allowed the interest to be paid on the delayed refund. Against the said order Revenue is in appeal before this Tribunal.

(2.) THE learned DR submitted that in this case the respondents had filed the refund claim on 16.1.07 but without proper documents as required in the appendix of Cenvat Credit Procedure Clause '6' which is reproduced hereunder:

(3.) HEARD both sides.