TaxTMI 
TaxTMI 
2011 (3) TMI 1136
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....f exemption Notification No.4/97-CE dated 01.03.1997 and Notification No.19/97-CE dated 11.04.1997 amending Notification No.4/97-CE and the matter was decided by the Tribunal vide order dated 06.12.2000 on appeal filed against the order passed by the Commissioner holding that the party was not eligible for the exemption as claimed by them. However, their claim for MODVAT Credit was taken into account and the matter was remanded to the original authority to re-determine the duty liability after examining their claim for MODVAT Credit based on the documents to be produced by them and after granting reasonable opportunity of hearing to the party. 3.2 Meanwhile in September, 2010, in pursuance of stay order dated 12.07.2010, the Respondents de....
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....Rupees Five Lakhs only) in the light of Board's Circular No.275/37/2000-CX. 8A dated 02.01.2002. He however did not accede to the request for payment of interest. On Appeal against this order seeking payment of interest, Commissioner(Appeals) taking note of the Board's Circular No.802/35/2005-CX dated 08.12.2004 allowed interest from the date after 3(three) months from the date of Tribunal's order dated 06.12.2000. Hence the Department is in Appeal. 4. Learned S.D.R. submits that the Board's Circular issued in 2002 and subsequent amending Circulars envisage payment of interest only after final order in favour of the party. The Commissioner(Appeals) has erred in holding that order dated 06.12.2000 of the Tribunal was the fin....
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....ted 08.12.2004, interest is payable if the pre-deposit was not returned within a period of 3(three) months of disposal of Appeals in the assessees, favour. 5.4 He also relies on the following decisions in support of his submissions.:- (a) Decision of Hon'ble Kolkata High Court in the case of -Eastern Coils Pvt.Ltd. v. CCE-KOL-I - 2003 (153) ELT 290(Cal.) (b) Decision of Hon'ble Supreme Court in the case of -Kuli Fireworks Industries v. CCE - 1997 (95) ELT 3 (SC) (c) Decision of Tribunal in the case of - King Win Johnson (India) v. CCE, Jaipur - 2006(193)ELT 76(Tri.Del.) (d) Decision of Hon'ble Calcutta High Court in the case of - Titan Engg. Co. Pvt.Ltd. v. CCE, Bolpur - 2005(189)ELT 416 (Cal.) ....
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....ts of the case. 7. Subsequent to this direction of the Tribunal dt.20.01.05, the original authority has passed order dated 12.05.2005 holding that no further duty was payable and also returned the pre-deposit of Rs. 5,00,000/-(Rupees Five Lakhs only). 8. In the context of prolonged litigation in stages as narrated above, we are of the considered opinion that the refund became due to the party only after final order of the Tribunal dated 20.01.2005 categorically holding that the decision in the case of Albert David was not applicable to the facts of the party's case. The instruction dated 08.12.2004 of the Board relied upon by the Commissioner(Appeals) also refers to payment of interest only when the claim was not settled within a peri....