Charge of double benefit will sustain only when assessee claims refund and utilise it for payment of duty

Bright Engineering Works Erstwhile 100 Eou Vs C.C.E. & S.T. (CESTAT Ahmedabad ) The CESTAT, Ahmedabad in the case of M/s. Bright Engineering Works v. CCE & ST Daman and Surat [Excise Appeal No. 10493 of 2014 and Excise Appeal No. 12764 of 2019, dated December 15, 2022], set aside the order passed by the Revenue Department rejecting the refund application of the assessee. Held that, the refund cannot be denied on the ground of double benefit to the Appellant due to non-transfer of unutilized CENVAT credit. Further, interest was allowed under Section 11BB of the Central Excise Act, 1944 ...