2010 (8) TMI 488

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....K. Mall, SDR, for the Appellant. Shri K.C. Rathod, Consultant, for the Respondent. [Order].  - Being aggrieved with the order passed by Commissioner (Appeals) Revenue has filed the present appeal. 2. After hearing both the sides, I find that initially the demand was confirmed against the respondents by denying the benefit of modvat credit. The said credit was deposited by the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ee's plea and allowed the refund in cash along with payment of interest. 4. The dispute in the present appeal of the Revenue is only relates to interest part. 5. After hearing both the sides, I find that the payment of duty was originally made by the assessee by debiting in cenvat credit account. The goods became exempted in the year 2004 only. The assessee has not been able to show as ....