2016 (8) TMI 441

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Revenue (s) ORDER None present for the Appellant  but  a request has been made to decide the case, on merit as per  records. Heard Ld. A.R. for the Revenue. 2.  This is an Appeal filed against Order-in-Appeal No.191/PAT/C-Excise/Appeal/2011 dated 08.12.2011 passed by the Commissioner of Central Excise (Appeals), Patna. 3  Briefly stated the facts of the case....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aid Order the Appellant filed Appeal before the Commissioner (Appeals) who has upheld the Order of the Adjudicating Authority and rejected their Appeal. Hence, the present Appeal. 4.  Ld. A.R. for the Revenue submitted that the Appellant has initially file a refund claim for Rs. 1,16,452/-  dated 17.03.2001 and the claim was returned to the Appellant on 24.05.2001 for filling the same....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... referred to the Judgment of the Honble Gujarat High Court in the Anand Steel Rolling Works Pvt. Ltd. vs. Union of India [2010(258) E.L.T. 218 (Guj.)]. 5.  The issues involved in the present Appeal are whether: (i) the Appellant are eligible for interest on expiry of three months from the date of filing of the refund i.e. from 17.06.2001 to 13.05.2008 and not from 13.09.2001 to 1....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of the view that the interest is admissible to the Appellant on expiry of three months from the date of filing of the refund claim. 7.  Regarding the eligibility of the rate of interest, I find that the said issue has  been considered by this Tribunal in the case of Rajendra Kumar Jain vs. Commissioner of Customs(Port), Kolkata [2013(294) E.L.T. 274 (Tri.-Kolkata)]. This Tribunal tak....