2004 (10) TMI 499

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....ent. [Order per : S.S. Kang, Vice-President].  Heard both sides. 2. The appellant filed this appeal against the order- in-appeal passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) rejected the claim of the appellant in respect of the interest. 3. Brief facts of the case are that the appellants are engaged in the manufacture of graphite electrodes and they we....

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....of addition and reversed the credit along with interest. Thereafter the appellant filed a refund claim in respect of excess reversal of the Modvat credit. The refund claim was allowed by the Commissioner (Appeals) but no interest claimed by the appellant was allowed. 4. The contention of the appellant is that the refund claim was considered under Section 11B of Central Excise Act, therefore,....