2009 (1) TMI 720

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... [Order per : Jyoti Balasundaram, Vice-President]. -  The issue, as to whether refund of interest is permissible under the Central Excise Act and Rules which is the issue in the present case, stands settled by the decision of this Tribunal in the assessee's own case reported in 2005 (181) E.L.T. 97, holding that, even though interest was recovered by the Department without authority of law, ....