2007 (1) TMI 424

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.... Meena, DR, for the Respondent. [Order]. -  The relevant facts of the case, in brief, are that the appellants are engaged in the manufacture of cotton yarn and cotton fabrics classifiable under Chapter Heading 52 of the Central Excise Tariff Act, 1985. By Notification No. 226/77, dated 15-7-77 exemption from payment of duty on cotton yarn used captively in the manufacture of cotton fabr....

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....d amount was paid to them on 29-2-2004. Thereafter, they claimed payment of interest on the said amount. The adjudicating authority observed that the time limit prescribed under Section 11B of the Central Excise Act, 1944, is not applicable in this case as the amount refundable was pre-deposited under Section 35F of the Act for availing the right of appeal and hence, he did not sanction any intere....

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....lf of the respondent submits that the Commissioner (Appeals) rightly allowed interest from the date of finality of the Order-in-appeal dated 12-7-2004. He relied upon the decision of the Hon'ble Calcutta High Court in the case of Eastern Coils Private Ltd. v. CCE, Kolkata-1 - 2003 (153) E.L.T. 290. He submits that the decision of the Hon'ble High Court was upheld by the Hon'ble Supreme Court as re....