2009 (11) TMI 315

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....hri V. Raja Ram, JDR, for the Respondent. [Order per: P. Karthikeyan, Member (T)]. - This miscellaneous applicalion has been filed seeking to issue directions to the Revenue to refund pre deposit of Rs.6,00,000/- (Rupees Six lakhs only) made by the appellant along with applicable interest under Rule 41 of CESTAT (Procedure) Rules, 1982. 2. The facts of the case are that adjudicating a show c....

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....ellant filed an appeal arid this Bench, vide order dated 8-4-2004, again remanded the matter to the original authority with certain directions. in the adjudication proceedings, following the said remand order, the Commissioner confirmed demand of Rs.7,40,790/- (Rupees Seven lakhs forty thousand seven hundred and ninety only) and imposed penalty of Rs.5,00,000/- (Rupees Five lakhs only) on the appe....

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....n the same issue. Interest was to be paid also for the period beyond three months of the final order allowing the appeal with consequential relief till 2-5-2009, when the pre-deposit was refunded following the final order. CBEC had issued circular allowing such interest on delayed refund of pre-deposit and invited our attention to the Circular dated 8-12-2004. The learned Counsel relies on several....

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....nsequential relief after several rounds of appeal before the Tribunal and Tribunal ordered grant of interest for the period of delay in refunding the pre-deposit beyond 3 months of each of the final order. It was ordered that the appellants therein shall be granted interest for the delay in grant of refund of pre-deposit beyond 3 months of each remand order till the same amount was required to be ....