2006 (11) TMI 471

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....lapally, Advocate, for the Appellant. Shri K. Sambi Reddy, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - The appellants are aggrieved with Order-in-Appeal No. 51/2003 CE dated 17-2-2003 by which the Commissioner (A) has rejected the appellant's prayer for grant of interest in respect of refund granted to them. The matter pertaining to refund had a protracted litigation....

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.... Final Order of the Tribunal till the date of payment. In this case, the appellant's contention is that they are eligible for interest from three months from the date they becoming eligible for refund, as already calculated and paid to them. Appellants have also relied on High Court of Judicature for Rajasthan's judgment (rendered in the case of J. K. Cement Works v. ACC - 2004 (170) E.L.T. 4 (Raj....