TaxTMI 
TaxTMI 
2009 (9) TMI 784
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....espondent. ORDER This appeal is preferred by the appellant against the Order-in-Appeal No. 6/2006(H-III)C.E. dated 14-2-2006. 2. The brief facts of the case are as follows : - The appellants were manufacturing biscuits on job work basis for M/s. Ampro Products Ltd. During the period in question, the valuation of the goods was done on provisional assessment basis. The said provisional assessmen....
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....ellants. The appellants were aggrieved by such an order for non-granting of interest on such refund claim. Hence, filed an appeal before the learned Commissioner (Appeals). The learned Commissioner (Appeals), after hearing the appellant, came to the conclusion that interest is liable to be paid by the Revenue on the delayed refund after three months from the date of receipt of the refund applicati....
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....records. On perusal of the records, we find that the Revenue has also filed an appeal against the very same OIA in Appeal No. E/480/2006. In that appeal, it was Revenue's contention that interest is payable on the delayed refund only after expiry of three months from the date of receipt of the Final Order of the Tribunal. This contention was negatived by this Bench in Final Order No. 876/2009 date....