2006 (2) TMI 511

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....gh Court in the case of M/s. Parekh Prints and others v. Union of Indian [1992 (62) E.L.T. 253 (Del.) to the case in Akilence Textiles Limited and others passed by the same High Court wherein the appellants are one of the writ petitioners. 3. The appellants had a dispute relating to payment of Additional Duty of Excise under Additional Duties of Excise (Goods of Special importance) Act, 1957 on the fabrics so processed and also raised the same issue and filed writ petion under the cause title M/s. Parekh Prints and others - challenging the levy of additional duty of excise on the processed fabrics by the job worker. They have also obtained interim order dated 18-9-90 in which it was directed that the assessees to deposit 50% of the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent, interest to the tune of Rs. 10,43,035/- was paid by the appellants under protest. Subsequently, the appellants filed letter dated 13-11-2000 made a detailed representation to the Deputy Commissioner, Central Excise requesting for refund of the interest paid by them. Prior to that also so much correspondence has been made in this regard. In response to the above said letter, a show cause notice dated 11-4-2001 was issued to the appellants proposing to reject the refund on the ground that the direction to pay interest passed in the case of Parekh Prints will also apply to the appellants' case. After due adjudication, the Deputy, Commissioner of Central Excise vide order dated 18-7-2000 rejected the refund claim. The Commissioner (Appeals....