2007 (11) TMI 424

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....ocate, for the Appellant. S/Shri S. Raghu, M.G. Varadharajan and Smt. Vijaya Prakash, for the Respondent. [Judgment per : K.L. Manjunath, J.]. - This appeal is by the revenue challenging the order passed by the Customs, Excise and Service Tax Appellate Tribunal, Bangalore in Appeal. No. 968/03 [2003 (158) E.L.T. 517 (Tri.-Bang.)] raising the following substantial question of law : Whet....

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....nal No. 8/98 dt, 26-5-98. The order of the Deputy Commissioner in appropriating the refund amount was questioned by the respondent by filing an application before the CEGAT, which appeal came to be allowed on 20th September 2000. Based on the directions of the CEGAT, the Deputy Commissioner passed an order on 5-12-2000 sanctioning the refund, but disallowed the claim for interest in Order-in-Origi....

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....-2000. If the refund claim is not ordered within three months he is entitled to claim interest under Section 11BB of the Central Excise Act. It is not in dispute that the Deputy commissioner has sanctioned the refund by his order dt. 18-7-2000. However, there is an order of appropriation to appropriate the refund amount towards other claims which has been set aside by the CEGAT later. Therefore, t....