2005 (5) TMI 415

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....or the Respondent. [Order].  None for the respondents, no request for adjournment has been received from them. Therefore, I proceed to decide the appeal on merits. 2. In this appeal which has been filed by the revenue against the impugned Order-in-Appeal, the issue relates to the entitlement of the respondents to claim the interest on the amount of refund to them vide order date....

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....ed 12-5-98. Thereafter they filed the appeal before the Tribunal against the Order of the Commissioner (Appeals). Tribunal vide order dated 3-5-2000 disposed of the appeal and the perusal of that order shows that no refund was sanctioned in favour of the respondents. Rather, the case was remanded to the Assistant Commissioner for fresh decision as the respondents alleged of having produced AR 4 an....

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....nt had not been paid to them within three months of passing of the order of the Assistant Commissioner sanctioning the refund claim. No right to claim the rebate accrued to them on the date of passing of remand order by the Tribunal detailed above, and as such no interest can be claimed by them by calculating three months from the date of passing of said order of the Tribunal. The adjudicating aut....