2004 (4) TMI 407

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....opra, JDR, for the Respondent. [Order]. - The appeal arose out of the order of the Commissioner (A) who in the impugned order, decided that the appellant is entitled to interest at certain rates for the delayed payment of rebates due to them for the period from 12-2-1998 to 27-9-2000. 2. A little background is called for. 3. The appellants were sanctioned a total sum of Rs. 5....

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....ed 12-11-1997. Which only means no demand against the appellant survived. Now, the Commissioner (A) in the impugned order determined that interest on delayed payment of rebate is payable three months from the date of the Commissioner (A)'s order setting aside the demand. I have noted that the date of the Commissioner (A) order is 12-11-1997. Three months from that date is 12-2-1998. The rebate cla....