2004 (4) TMI 332

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....lant. Shri N.K. Mishra, JDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. -  Heard both sides Shri B.J. Mookherjee, learned Advocate appearing for the appellants refers to the provisions of Section 11BB of the Central Excise Act, 1944, and states that since the Department has delayed grant of refund beyond the stipulated period of three months, the appellants are eligi....

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....interest on ultimate user of the goods. Subsequently, the department granted a personal hearing on 27-7-2000 vide letter dated 24-7-2000. Further, a Show Cause Notice was issued on 14-8-2000 asking the appellant why their refund claim should not be rejected as they failed to submit sufficient evidence against unjust enrichment. A personal hearing was fixed on 22-8-2000 which was extended on the re....