2007 (11) TMI 33

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....s, has been filed in respect of the Final Order No. 1646/2006 dated 6-10-2006 [2007 (5) S.T.R. 229 (Tri.)] passed by this Tribunal. 2. The learned Advocate, Shri R. Dakshina Murthy who appeared on behalf of the appellants pointed out that the Tribunal in the above mentioned order dated 6-10-2006 allowed the appeal of appellants were entitled for refund. They filed a refund claim on 16-11-2006 a....

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....-11-2006 and the cheque for refund of the amount due was issued on 26-2-2006. Therefore the refund claim had been disposed of within 3 months from the date of receipt of the CESTAT Final Order, which is accordance with the Board's Circular No. 802/35/2004-CX dated 8-12-2004. Therefore there is no question of payment of interest. They had also distinguished the case laws cited by the appellants. It....