2007 (3) TMI 20

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....r final products received back after export from their customer without obtaining permission for re-importation and return of goods to their factory premises under Rule 173 MM of erstwhile Central Excise Rules, 1944. Therefore, a show cause notice dated 10-11-97 was issued demanding the above mentioned amount of duty, which notice was confirmed by the Asstt. Commissioner vide Order-in-Original dat....

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.... 10-2-2005 of the Dy. Commissioner on the ground that refund amount was paid in July, 2004 which is well within the period of 3 months of the Tribunal's order, and interest would be payable only if the refund was not sanctioned and paid within 3 months from the Tribunal's order. The Commissioner (Appeals) upheld the rejection of the claim for refund; hence this appeal. 2. I have heard both side....