2013 (11) TMI 883

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....bate claims filed by them. 2. After hearing both sides duly represented by Ms. Vaidehi Sharma, Senior Manager for the appellants and Shri Sanjay Jain, DR Revenue, we find that the rebate claims filed by the appellants were sanctioned by the Assistant Commissioner but instead of actually giving the same to the appellants, he has adjusted rebate claims against outstanding confirmed demand. It is seen that subsequently the appeals were filed against the outstanding confirmed demand and the Tribunal vide its Final order No.409-04-NB(A) dated 14.5.04, the demands were set aside. The Tribunal while passing the said order set aside the demands and observed as under:            5. It is brough....

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....nts, the same was adjusted against the outstanding demands confirmed but even without waiting for the expiry of limitation period of three months. The question required to be decided in the present appeals is as to whether the appellants would be entitled to the interest from the date of expiry of three months from the date of filing the rebate claim or from the date of passing of the Tribunal's order dated 14.5.04. 5. We find that admittedly the Tribunal's order dated 14.5.04 is not in respect of rebate claims, the same is in respect of confirmed demand which stands set aside. Though the Tribunal in the said order has taken note of the fact that sanctioned rebate claim stands adjusted against the outstanding confirmed demand which was t....