2006 (8) TMI 75

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....se appeals against the common impugned order whereby the claim of the appellant in respect of refund of interest paid by them was rejected on the ground that there is no provision under the Central Excise Act or Rules for refund of the interest. 3.The brief facts of the case are that the appellants are engaged in the manufacture of excisable goods and were working under the Modvat scheme. Certa....

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....e appellant. 4.In the impugned order, the claim of the appellant regarding refund of interest was rejected on the ground that there is no provision under Central Excise Act and Rules regarding refund of interest. 5.The contention of the appellant after relying upon the decision of the Tribunal in the case of Collector of Customs v. Garden Silk Mills Ltd. reported in 1993 (68) E.L.T. 638 and ....

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....ied upon by the appellant held that even though interest is not part of the duty but when the interest has been collected, when it is not to be recovered that is to be refunded to the assessee. The Tribunal held that anywhere any amount is wrongly collected, the department cannot refuse refund on the ground that it is not provided under the statutory provisions of the refund. In view of the above ....