2005 (3) TMI 580

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.... Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - In this case vide Final Order Nos. 919-920/2000-A, dated 16-11-2000 [2001 (127) E.L.T. 874 (T)], the Tribunal held that there was no justification for enhancement of the value of the VCRs and allowed the appeals with consequential refund. In December 2000, the importers filed an application for refund. The Revenue filed an applica....

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....he Final Order dated 31-3-2004 which finally decided all the issues that arose in the appeal, there was no delay and hence the question of payment of interest does not arise. 4. We are unable to persuade ourselves to accept this contention for the reason that the refund arose as a result of the decision on enhancement of value and the licencing angle was only relevant for the purpose of cons....