Judgment :- K. Raviraja Pandian, J. The appeal is filed against the final order 1487 of 2005 dated 11. 2005 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Chennai. 2. The material facts are as follows:- The respondent herein viz., M/s. Manjula Textile Processors (P) Ltd., are engaged in the processing of cotton fabrics and man made fabrics falling under CETH 52 and 55 of schedule to Central Excise Tariff Act, 1985. They have cleared the same on payment of duty for home consumption and also for export without payment of duty under Bond. The respondent were obtaining fabrics from outsiders for carrying out several processing on job work basis and were availing deemed credit in respect of the inputs in terms of Rule 11 of erstwhile Cenvat Credit Rules, 2001 read with Notification No.53/2001 CE (NT) dt. 26. 2001 and Notification No.6/2002 CE (NT) dt. 3. 2002 at specified rates and utilised the credit for payment of duty on the clearances of the processed fabrics for home consumption. The credit so earned in respect of input could not be utilised fully for payment of duty on home clearances, which has resulted in accumulation of credit in their credit account. The respondent have filed refund claims of untilised deemed credit on account of export on 15. 2002 onwards with the lower authority and the same was sanctioned only on 12. 2003 after expiry of three months from the date of filing of refund claims. Consequent on the sanctioning of the above said refund claims, the respondent has filed another refund claim for Rs.9,15,604/-on 1. 2004 with lower adjudicating authority claiming the interest on the above said refund claims of unutilised deemed credit on account of export. After due process of law, the lower adjudication authority rejected the claim of interest under Section 11B of Central Excise Act 1944. Aggrieved by the said order, the respondent filed appeal before the Commissioner of Central Excise (Appeals), Salem and the Commissioner dismissed the appeal in Order in Appeal No.315/2004 dated 17. 2004. The matter was carried further by way of appeal to the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The Tribunal by its order dated 11. 2005 allowed the same and directed the appellant herein to pay interest for the belated payment. 2004. The matter was carried further by way of appeal to the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The Tribunal by its order dated 11. 2005 allowed the same and directed the appellant herein to pay interest for the belated payment. The correctness of the said order is now put in issue before this Court. 2. In identical set of facts, this Court has considered the issue as to the entitlement of interest for belated payment of duty in C.M.A.Nos. 1928 and 1929 of 2007 and by order dated 29. 2007 upheld the order of the Customs, Excise and Service Tax Appellate Tribunal. In the said judgment, this Court has held as follows:- 6. On the reading of the provisions, we are of the view that the approach of the Tribunal is correct. Under Modvat Credit scheme, duty paid on inputs was allowed to be taken as credit for duty payable on clearance of the final products. The credit taken was nothing but for payment of duty. Thus, Modvat credit is a credit taken on payment of duty, which credit could be utilised for the duty payable on the end product. Therefore, the Modvat Credit is nothing but the credit available to the assessee on the assessee paying the duty on inputs at the time of clearance of final goods. Hence, credit could be regarded as excise duty available with the assessee for discharging its obligation of payment of duty on final goods. As per Section 11BB, if the refund of duty is not paid within the time stipulated therein there is a statutory obligation on the part of the Department for payment of interest for the belated refund of the duty. As per the statutory provision, the respondent is entitled for interest for belated refund of the duty credit. 7. Further, it is an admitted case of the parties that the refund has been ordered under sub-section 2 of Section 11B vide clause (c) of the proviso to sub-section (c) of Section 11-B. The board has also clarified that the provisions of Section 11BB of Central Excise Act are automatically attracted for any refund sanctioned beyond a period of three months. Section 11BB is applicable to any duty ordered to be refunded in sub-section 2 of Section 11B. Following the same, the Civil Miscellaneous Appeal is dismissed. No costs.