2010 (2) TMI 445

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....tures of lead acid batteries falling under Chapter heading 85 of CETA, 1985. The appellant had paid an amount of Rs. 33,54,576/- at the instance of the department as against Rs. 19,71,255/- towards actual interest payable on the defaulted amount of duty for the period from March, 2003 to June, 2004 under Rule 8(3) of Central Excise Rules, 2002. Hence the appellant had filed a refund claim for Rs. 13,83,321/- on 12-7-2005 towards excess differential payment of interest. The said refund claim was rejected by the Department vide OIO No. 57A dated 10-10-2005. Against the said OIO, the appellant filed an appeal before the Commissioner (Appeals) who set aside the said Order vide OIA No. 133/2005 dated 18-12-2005 and directed the lower authorities....

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....hich are as under :- (i)         Lucid Colloids Ltd. v. Union of India [2006 (200) E.L.T. 377 (Raj.) (ii)        Subhadra Alloys Pvt. Ltd. v. CCE [2008 (224) E.L.T. 280 (Tri.)] (iii)       Automotive India (Raipur) Pvt. Ltd. v. CCE [2006 (203) E.L.T. 402 (Tri.) (iv)       Chemspec Chemicals Pvt. Ltd. v. CCE [2008 (222) E.L.T. 374 (Tri.) (v)        Kanaga Durga Clothers (P) Ltd. v. CCE [2007 (215) E.L.T. 313 (Tri.)] (vi)       Sanvik Asia Ltd. v. CCE [2006 (196) E.L.T. 257 (S.C.) = 2007 (8) S.T.R. 193 (S.C.)] (vii) &nbs....