2013 (1) TMI 116

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....ppellant before the higher forums the matter was litigated and was decided by this Tribunal vide final order No.A/942/WZB/AHD/07 dated 20.04.07 as regards the amount of interest payable to the appellant.   3. It is undisputed that the appellant was sanctioned a refund on 01.09.08 by the adjudicating authority but did not give any interest to the appellant only on the ground that refund is consequent to decision of higher judicial forum, and refund is granted within three months of such a decision.   4. After hearing both sides and perused the records, I find that the first appellate authority in the impugned order vide paragraph No.10.1 has rejected the claim of interest of the appellant by recording the following findings: ....

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....ceeding thirty per cent per annum as is for the time being fixed [by the Central Government, by Notification in the Official Gazette], on such duty from the date immediately after the expiry of three months from the date of receipt of such application till the date of refund of such duty:   5. In my view, these findings recorded by the first appellate authority are not in consonance of settled law, in as much, that on filing of refund claim, deficiencies were brought to the notice of assessee and the refund claim was returned. In the absence of any such evidence, subsequent requirements which have been complied by the assessee cannot be held against assessee, for rejecting the claim for interest made by the appellant. I find, as cor....