2010 (7) TMI 836

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....llants are seeking rectification of mistake in the order Nos. A/181-182/WZB/AHD/10, dated 5-2-2010/15-3-2010 [2010 (256) E.L.T. 625 (Tribunal)]. Both the appellants have made written submissions and both have not appeared. Further it is also noted that in the written submissions there is no request for personal hearing. Therefore the ROM application is taken up for final decision. 2. According to....

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....een also submitted by the appellants that even if it is held that the lower authorities were right in rejecting the request for interest from the date of order of settlement commission, still chey would be eligible for interest from the date of order of the Commissioner. In this case the Commissioner's order is dated 10-2-06 and the refund has been granted on 18-5-06 and therefore appellants are e....

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....at the lower authorities have exceeded the directions in the remand order. 5. Coming to the applicability of the decision in the case of Nelco Ltd., it is noticed that in para 5 of the order of the Tribunal, it has been taken note that the lower authorities have decided the issue as per the remand directions by considering the Board's circular and settled legal position. It was also observed that....

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....d, the matter was sent back. The Hon'ble Supreme Court had observed that pre-deposits have to be returned within a period of three months of the disposal of the appeals in the assessee's favour. In this case it cannot be said that the settlement commission had decided the application in assessee's favour. Therefore the decision in the case of Nelco Ltd. where the appeals had been decided in favour....