2013 (9) TMI 910

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Agarwal For the Respondent : C. 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t the rate of 18% from the date of deposit till 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....only point urged by the learned counsel for the appellant 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 S....