2015 (11) TMI 827

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...., AC (AR) ORDER Per R Periasami The appellant filed appeal against the Order of the Commissioner (Appeals) dated 30.08.2013. 2. The short issue involved in this appeal relates to the payment of interest on delayed refund. The appellant submitted an application to the Asst. Commissioner of Central Excise, Madurai on 07.11.2012 requesting to releasing the appropriated rebate amount and i....

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....le sanctioning the rebate in the above OIO, the department appropriated the said amount towards arrears of duty due involved in O-in-A dated 30.08.2013, in spite of informing the department that the stay application was pending before the Tribunal against the Order. Meanwhile they have filed writ petition before the Hon'ble High Court of Madras and also writ appeals. Consequent on the Hon'....

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....(Appeals). However, as per the Hon'ble High Court Order, the amount was paid immediately and the Hon'ble High Court's Order was implemented. 5. I have carefully considered the submissions of both the sides and perused the records. In the present case, the rebate was initially sanctioned and the same was appropriated towards dues arising out of Commissioner's Order. I find that t....

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....he original amount was sanctioned on 18.11.11, 22.11.11, 23.11.11, 24.11.11, 25.11.11, which was initially appropriated but subsequently released on 10.12.2012, the appellants are eligible for the refund of interest on the delayed payment. This Tribunal in the appellant's own case in Final Orders No. 784-789/2012 dated 13.07.2012 and No. 375-392/2012 dated 20.04.2012 by relying the Hon'ble....