2007 (7) TMI 120

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.... was registered with the Directorate General of Technical Development (DGTD) informed them that they are not entitled for the benefit of SSI Notification. They were compelled to pay an amount of Rs. 6,25,000/- on 9-5-1994. Later, the Deputy Commissioner confirmed the amount. The appellants approached the Commissioner (Appeals) who upheld the order of the Original Adjudicating Authority. Then the appellant approached the CEGAT. The CEGAT in its order No. 1330/2002 dated 11-10-2002 [2003 (152) E.L.T. 71 (Tribunal)] allowed the appeals. The appellants then filed a refund claim. The refund was sanctioned to the tune of Rs. 5,94,665/-. However, no interest was allowed. Therefore the appellants approached the Commissioner (Appeals) who passed the....

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.... (v) Assistant Commissioner of Central Excise v. Calcutta Chemical Company Ltd. - 1992 (62) E.L.T. (511) (Cal.) (vi)  East Anglia Plastics (I) Ltd. v. Assistant Collector of Customs - 1990 (50) E.L.T. 508 (Cal.) He submitted that if interest is not granted on the amounts retained by the Department illegally, any Departmental Officer can issue a show cause notice to any person demanding duty even on non-excisable goods and retain that money till the demand is set aside by the Tribunal or by higher Authorities. 4. The learned JDR urged that consequent to CEGAT's order, refund was payable. The same was paid in time without any delay. Therefore the decision of the lower authorities is correct. 5. We have gone through the record....