2013 (2) TMI 249

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.... For Appellants Sri S. Chakraborty, A.C. (A.R.) For Respondents Per SRI S.K. GAULE   The appellant filed this appeal against order Appeal No.59/Kol-V/2010 dated- 15/12/2010 whereby Ld. Commissioner (Appeal) has upheld the Lower Adjudicating Authority s order.   2. Briefly stated facts of the case are that the appellant filed a refund claim for interest on amount of Rs.6.00 La....

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.... 188 (Tri.-LB) is not applicable in their case. Therefore, the interest should be granted from the date of deposit through PLA. In support of the said claim, they have placed reliance on the decision in the case of Omjai Bhavani Silk Mills (P) Ltd. Vs. CCE, Customs & S.T., Hyderabad- 2009 (243) ELT 560. The contention is that refund interest @ 12% p.a. is applicable as per the decision of Commr. o....

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....d application on 30.03.2005. Department preferred appeal against 0-in-A dt. 30.9.2004 which was rejected by CESTAT vide order dated- 24.04.2007.   Adjudicating authority held that interest on delayed refund is to be paid after the expiry of three months from the final disposal of the dispute between the parties i.e from 24.4.2007 being date of CESTAT order. In Jayant Glass industries (P....

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.... Tribunal (LB) in the case of Jayant Glass industries (P) Ltd. (supra) held that:   When the Misc. Application came up for hearing on 1-5-2003, the Revenue could not place before us any material to show that the order passed by the Tribunal has been challenged before any higher forum or any stay has been obtained. We are in full agreement with the view taken by the Kolkata Bench that in th....