2014 (10) TMI 268

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lant. Shri P. Balakrishnan, Advocate, for the Respondent. JUDGMENT [Judgment per : C.N. Ramachandran Nair, J.]. - This appeal is filed challenging the orders of the Customs, Excise & Service Tax Appellate Tribunal [2007 (211) E.L.T. 246 (Tri. - Bang.)] directing the department to grant interest on refund paid to the respondent. We have heard Sri Thomas Mathew Nellimoottil, Standing 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

....Hon'ble Supreme Court and the Supreme Court allowed the appeal on 11-11-2003 [2004 (163) E.L.T. 289 (S.C.)]. Refund application was made by the assessee on 20-2-2004 and refund was in fact granted on 7-4-2004. The clear finding of the Tribunal is that there is not much delay in granting refund from the date of making application for refund, based on judgment in appeal passed by the Supreme Court. ....