2014 (9) TMI 950

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....Superintendent (AR), for the Respondent. ORDER This appeal has been filed by the appellant with respect to OIA No. Commr (A)/205/VDR-I/2007, dated 28-9-2007 issued on 16-10-2007 under which appeal filed by the appellant was rejected by the first appellate authority. 2. The facts of the case are that the appellant M/s. Mahindra Gujarat Tractor Ltd. Vadodara were manufacturing tractors....

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....k Iron & Steel Fabricators Pvt. Ltd. - 2002 (140) E.L.T. 277 (Tri.-LB) and accordingly filed refund claim. Refund claim of the appellant was rejected as per OIO No. REFUND/13/53/2007-08, dated 24-4-2007 which was upheld by the first appellate authority under the impugned OIA, dated 28-9-2007 issued on 16-10-2007 against which the present appeal has been filed by the appellant. 3. When this....

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...., it is observed that the duty self-assessed by the appellant with respect to inputs lying in stock, as well as those lying in the finished goods, was paid in the month of July, 2004 and the interest was paid on 5-12-2005 through PLA. It is also observed from the case records that the adjudicating authority vide OIO, dated. 24-4-2007 has sanctioned refund of interest amount of Rs. 3,79,312/- as th....