2007 (8) TMI 230

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....T)]. - This appeal has been filed against the Order-in-Appeal No. 63/2005, dated 21-3-2005 passed by the Commissioner of Customs and Central Excise Appeals (Appeal-III), Hyderabad. 2. The appellants are the manufacturers of M.S. ingots, billets etc, working under compounded levy scheme under Rule 96ZO of Central Excise Rules 1944. They claimed refund from the department on account of abatement ....

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....f abatement reached finality only after the order was passed by the Commissioner on 30-9-2003. The refund was granted on 28-11-2003 which is within 3 months from the date of application for refund namely 8-10-2003. The refund application was received on 8-10-2003. As the refund was granted within 3 months from the date of application, the Assistant Commissioner held that there is no delay in grant....

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....llant that for the aforesaid period the money due to the appellant was with the Government. While calculating the interest, the date of the original claim should be taken. After the de-novo order was issued by the Commissioner on 30-9-2003, the appellants submitted a claim on 8-10-2003. This date has been taken by the lower authority to reject the claim for interest on the ground that after the fi....

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.... an order passed under the said sub-section (2) for the purposes of this section". The consequence will be that interest would be reckoned from three months after the date of refund claim. 5. In the case of J.K. Cement Works v. Assistant Commissioner Central Excise - 2004 (170) E.L.T. 4 (Raj.) it has been held that "merely because of the time taken in deciding the issue, the applicant cannot....