2016 (6) TMI 620

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....spondent :  Shri T.K. Sikdar, A.R. ORDER This appeal is filed  against the OIA No. Commr(A)/137/VDR-II/2008,  passed by Commissioner (Appeals), C.Ex. & S.Tax, Vadodara.  2.  None  present for the Appellant.  Written submission was filed by the Appellant on 21.09.2015 with a request to decide the case on merit.  Heard the ld.  Authorised Represe....

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.... the delay of 328 days (06.10.2005 to 31.07.2005) in sanctioning  the refund amount. Against the said claim the Adjudicating authority sanctioned  Rs. 16,080/- @ 6% p.a. and rejected the balance amount of Rs. 47,538/-. The Appellant carried out the appeal before the Commissioner (Appeals), which was rejected. Hence, the present appeal.  4. The learned Authorised Representative fo....

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.... 5. We have perused the records of the case,  the written submission of the Appellant and considered  the contention of the learned Authorised Representative for the department.  We find that the Larger Bench of the Tribunal in the case of Advance Mechanical Works (supra), after referring to the judgment of Hon'ble Supreme Court on the subject held that interest is not payable o....