2013 (9) TMI 910

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....S. C., A. K. Nigam, B. K. S. Raghuvanshi, B. N. Singh, K. C. Sinha ORDER The present appeal has been filed under section 35-G of the Central Excise Act against the order dated 27.11.2003 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi in Appeal No.E/M/187-88/03-NB(A) of 2003. E/1050-1051/98-B. The appeal has been admitted on the following substantial questions of law:....

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....l the date of its refund? 4. Whether in view of the matter, the Appellate Tribunal was justified in not directing the payment of interest at the rate of 18% on the amount of Rs.10 lakhs which was deposited by the appellant under section 35-F. Heard Shri Piyush Agrawal, learned counsel for the appellant and Shri S.P.Kesarwani, learned counsel for the respondent. The backgrounds facts may be noti....

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....t that the appellant should be paid interest from the date of deposit, i.e since 27.11.2000. We find that the said controversy stands concluded against the appellant by the authoritative pronouncement of the Apex Court in Commissioner of Central Excise, Hyderabad versus I.T.C Ltd. 2005(179) E.L.T.15(S.C). In Union of India versus Tata SSL Ltd.2007(218) E.L.T 493 (S.C), the Apex Court has held as....