2008 (7) TMI 713

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....DR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  The appellant is engaged in the manufacture of medicaments falling under Chapter 30 and during the period December, 2001 to November, 2002 cleared physician's samples on payment of duty on the sale price in terms of Rule 8 of Valuation Rules, 2002. However, subsequently they claimed refund of Rs. 35,40,900/- on 26-12-2002....

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.... Board's circular relied upon by the appellant was effective only from 1-7-2002 and the refund for the prior period cannot be sanctioned. The appellant filed an appeal before Commissioner (Appeals), who held that inasmuch as the Tribunal's decision was not appealed against and was accepted by the Department, the same has to be given effect in full. Accordingly, he sanctioned the remaining portion ....

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....e expiry of period of 3 months from the date of final of refund claim. As held by the Hon'ble Rajasthan High Court in the case of M/s. J.K. Cement Works v. AC, CE&C [2004 (170) E.L.T. 4 (Raj.), the liability to pay interest is not tagged to adjudicative decision and if the refund is ultimately found payable, the interest would get attracted, after expiry of 3 months from the making of application ....