M/S DYNAMIC INDUSTRIES LTD. Vs. CCE AHMEDABAD

JUDGEMENT

(1.) THE Appellant filed a rebate claim in respect of export made by them under DFIA (Duty Free Import Authorisation). The rebate claim was rejected on the ground that the Appellant should not have availed CENVAT Credit and the exports were made as per obligations under DFIA and therefore the rebate was not available. When the matter was appealed, the Commissioner (Appeals) held in favour of the Appellant and thereafter the original Adjudicating Authority sanctioned the refund but the claim for interest made by the Appellant from the date after expiry of 3 months from the date of receipt of rebate claim was not allowed. Hence, the Appellant is before me. The Appellant had claimed before the original Adjudicating Authority as well as the Appellate Authority that the interest has to be paid from the date of expiry of 3 months from the date of filing and the relevant date cannot be taken from the date of order of Commissioner (Appeals). In the impugned order, the Commissioner (Appeals) has taken a view against the Appellant and the relevant paragraph is reproduced below:

(2.) I find that the view taken by Commissioner (Appeals) is against the law. The decision of the Hon'ble High Court of Rajasthan in the case of J.K. Cement Works Vs. CCE - : 2004 (170) ELT 4 (Raj.) is applicable. The relevant paragraph No. 33 is reproduced below:

(3.) IN view of the fact that both the decisions cited above clearly support the view taken by the ld. Counsel for the Appellant, the impugned order is set aside and appeal allowed with consequential relief to the Appellant.