2007 (12) TMI 372

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....for the Respondent. [Order]. - Heard both sides. 2. Shri Dinesh Jha, ld. Consultant, appears for the Appellants and Shri N.C. Chowdhury appears for the Department. Considering the explanation given in the Miscellaneous Application, the earlier order of dismissal dated 26-4-2007 is recalled, the Miscellaneous Application is allowed and the Appeal is restored to its original number. 3.&ems....

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....o the present Appeal before the Tribunal. 4. I find that the Authorities below have rejected the refund claim on the ground that Section 11BB of the Central Excise Act, 1944 allows interest on delayed refund of duty whereas in this case the refund related to the pre-deposit under Section 35F which requires pre-deposit of duty and penalty. The claim for interest has also been rejected on the ....