2008 (1) TMI 247

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....f facts of the case are that the respondents were denied Modvat credit totally amounting to Rs. 1,83,946/- by the Asst. Commissioner and the said amount was deposited by them on 31-12-1999. The Asst. Commissioner's order-in-original by which Modvat credit was denied was set aside by the Commissioner (Appeals) vide his order dated 16-4-2001 and as such the respondents filed a refund claim in respec....

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....-9-2003 the interest could not have been paid up to the period 18- 4-2004 and since CESTAT order itself was dated 30-3-2004 it could not have referred to Commissioner (Appeals) communication dated 18-4-2004 which is a date subsequent to passing of Tribunal's order. Revenue's appeal was rejected by the Commissioner (Appeals) holding that once the CESTAT has ordered interest upto 18-4-2004 which ord....