2007 (8) TMI 516

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....Advocate, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. -  These are two applications filed by the Revenue for stay of the impugned order and for early hearing of the appeal filed against the said order. M/s. Janson Exports (assessee), engaged in the manufacture and export of Apparels/Made ups had filed 98 rebate claims during May 1999 to December 2003. The rebate claims....

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....he Revenue has come up in appeal against the impugned order. 2. After hearing both sides on the applications for stay and early hearing filed by the Revenue, the appeal itself is taken up for disposal with the consent of both the parties, after dismissing the stay application. 3. Learned SDR has relied on the following case laws in support of the appeal praying for orders to the ef....

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....in 2004 (170) E.L.T. 4 (Raj.), wherein Hon'ble High Court had read the provisions of Sections 11B and 11BB in a case where a refund claim originally denied to the appellant in that case was allowed following an order passed by the CEGAT. In the said judgment, the Hon'ble High Court had clarified that the period of delay for the purpose of quantifying the admissible interest had to be reckoned with....