JUDGMENT BARIN GHOSH, C.J. (Oral) These two appeals have raised similar questions of law based on similar facts and decided by a common Judgment of the Appellate Tribunal. We are, accordingly, deciding these two appeals together. 2. The facts, to which there appears to be no dispute, are that the appellant used excisable goods as inputs and, accordingly, became entitled to cenvat credit. However, appellant was not allowed to take advantage of this credit by adjusting the same with the excise liability on the goods produced by it. This happened by reasons of certain notifications issued by the Government. Ultimately, it was decided that those notifications do not stand in the way of utilizing these credits. By the time the same was decided, the goods manufactured and sold by the appellant became exempted from the leavy of excise duty. Accordingly, question of adjusting such cenvat credit with the excise duty payable by the appellant did not arise. Appellant, accordingly, approached the Department for refund of the amount of such credit. The Assessing Officer refused to grant the same. The Commissioner of Appeals allowed the same. Thereafter, the amount of such credit has been refunded to the appellant. Appellant claimed and the Department agreed to pay 6 per cent interest thereon also. However, the Department later decided not to give the same. Appellant asked for interest from the date of expiry of three months from the date of application till the date of refund. When the matter reached before the Tribunal, the Tribunal felt that it was not a refund of the duty as such, as the credit lying in the accounts of the appellant was not the duty used by the Department and, as such, no interest is payable thereon. In this background, the present appeals have been preferred. Appellant contends that the Tribunal has not taken into account the provisions of Section 11BB as well as the provisions of Section 11B (2) (c) of Central Excise Act, 1944 (hereinafter referred to as the Act). Section 11BB of the Act is as follows:- “11BB. In this background, the present appeals have been preferred. Appellant contends that the Tribunal has not taken into account the provisions of Section 11BB as well as the provisions of Section 11B (2) (c) of Central Excise Act, 1944 (hereinafter referred to as the Act). Section 11BB of the Act is as follows:- “11BB. If any duty ordered to be refunded under sub-section (2) of section 11B to any applicant is not refunded within three months from the date of receipt of application under sub-section (1) of that section, there shall be paid to that applicant interest at such rate, not below five per cent and not exceeding thirty per cent per annum as is for the time being fixed by the Central Government, by notification in the Official Gazette, on such duty from the date immediately after the expiry of three months from the date of receipt of such application till the date of refund of such duty : Provided that where any duty ordered to be refunded under sub-section (2) of section 11B in respect of an application under sub-section (1) of that section made before the date on which the Finance Bill, 1995 receives the assent of the President, is not refunded within three months from such date, there shall be paid to the applicant interest under this section from the date immediately after three months from such date, till the date of refund of such duty.” 3. Section 11B (2) of the Act and its first proviso is as follows:- “11B. Section 11B (2) of the Act and its first proviso is as follows:- “11B. (2) If, on receipt of any such application, the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise is satisfied that the whole or any part of the duty of excise paid by the applicant is refundable, he may make an order accordingly and the amount so determined shall be credited to the Fund: Provided that the amount of duty of excise as determined by the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise under the foregoing provisions of this sub-section shall, instead of being credited to the Fund, be paid to the applicant, if such amount is relatable to- (a) rebate of duty of excise on excisable goods exported out of India or on excisable materials used in the manufacture of goods which are exported out of India; (b) Unspent advance deposits lying in balance in the applicant’s account current maintained with the Commissioner of Central Excise; (c) Refund of credit of duty paid on excisable goods used as inputs in accordance with the rules made, or any notification issued, under this Act; (d) The duty of excise paid by the manufacturer, if he had not passed on the incidence of such duty to any other person; (e) The duty of excise borne by the buyer, if he had not passed on the incidence of such duty to any other person; (f) The duty of excise borne by any other such class of applicants as the Central Government may, by notification in the Official Gazette, specify:” 4. We are of the view, having considered the provisions of law quoted above, that there is a specific provision in the Act for refund of credit of duty paid on excisable goods used as inputs and while dealing with interest on refund in Section 11BB of the Act, no distinction has been made in between such credit and any other duty referred to in the first proviso to sub-section (2) of Section 11B of the Act. 5. We, accordingly, interfere, set aside the judgment of the Tribunal and remit back the matter to the Tribunal for de novo decision, except the conclusion of the Tribunal in the judgment impugned in these appeals to the effect that no interest on such refund is payable. 4. The appeals are disposed of accordingly.