https://www.taxtmi.com/caselaws?id=206243 The Commissioner (Appeals) allowed the appeal, stating the demand did not exist. The Tribunal held the appropriation of the amount was wrong, and the appellants were eligible for interest as per Section 11BB of the Central Excise Act. The Tribunal ruled the appellants were entitled to interest on the withheld amount from the date of filing the rebate claim, following precedents like Kirloskar Ferrous Industries Ltd. and distinguishing the case of Birla Copper. en-us Wed, 10 Aug 2011 00:00:00 +0530 Tue, 10 Apr 2012 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206243 The Commissioner (Appeals) allowed the appeal, stating the demand did not exist. The Tribunal held the appropriation of the amount was wrong, and the appellants were eligible for interest as per Section 11BB of the Central Excise Act. The Tribunal ruled the appellants were entitled to interest on the withheld amount from the date of filing the rebate claim, following precedents like Kirloskar Ferrous Industries Ltd. and distinguishing the case of Birla Copper. Case-Laws Central Excise Wed, 10 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206243