TaxTMI 
TaxTMI 
2006 (7) TMI 415
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....,360/- (Rupees Twenty Nine Lakhs Thirty Four Thousand Three Hundred and Sixty only). On scrutiny of the records by the range officers and on the persuasion of range officers, appellant debited an amount of Rs. 29,34,360/-(Rupees Twenty Nine Lakhs Thirty Four Thousand Three Hundred and Sixty only) vide PLA entry dated 9-12-1997 'under protest'. Show cause notice dated 9-3-1998 was issued to the appellant for the appropriation of the said amount paid by them on the ground that they had initially availed ineligible Modvat credit and also were directed to show cause as to why penalty should not be imposed on them. The said show cause notice was adjudicated by the adjudicating authority who confirmed the demand and also imposed equivalent amount....
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.... the range officers. It is also his submission that the appellants claimed the refund of the duty along with interest while replying to the show cause notice, hence the revenue is liable to pay the interest to the appellant. 4. Learned DR submits that the question of granting an interest to the appellant in this case, does not arise, as the appellant had not preferred any refund claim and the adjudicating authority has granted them the credit on his own on setting aside the proceedings initiated by the show cause notice. 5. Considered the submissions made at length by both sides and perused records. I find from the records that it is not disputed that appellants had initially debited the amount on the direction of the range ....
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....onths from such date, there shall be paid to the applicant interest under this section from the date immediately after three months from such date, till the date of refund of such duty. Explanation. - Where any order of refund is made by the Commissioner (Appeals), Appellate Tribunal or any court against an order of the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, under sub-section (2) of Section 11B, the order passed by the Commissioner (Appeals), Appellate Tribunal or, as the case may be, by the court shall be deemed to be an order passed under the said sub-section (2) for the purposes of this section. 6. From the plain reading of the above provisions, it can be seen that the interest can b....
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....y that Act : Provided further that the limitation of one year shall not apply where any duty has been paid under protest. (2) If, on receipt of any such application, the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise is satisfied that the whole or any part of the duty of excise paid by the applicant is refundable, he may make an order accordingly and the amount so determined shall be credited to the Fund : Provided that the amount of duty of excise as determined by the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise under the foregoing provisions of this sub-section shall, instead of being credited to the Fund, be paid to the applicant, if such amount is rela....