2017 (1) TMI 1123

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.... the appellant/Department ORDER The appeals are against the order dated 29.05.2009 of Commissioner (Appeals), Meerut. The issue in both the appeals is the same and hence, the appeals are taken up together for disposal. 2.  The appellants are engaged in the manufacture and sale of transformers. The dispute in the present appeals relates to payment of excise duty on the freight element for t....

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.... the freight contract and this has been admitted by the Original Authority. The finding of the appellate authority is without any basis and contrary to the recorded evidence. He submits, when the refund is rightly allowed by the Original Authority the refund of interest paid is automatically payable. Reliance is placed on the decision in CCE, Delhi-Ill vs. Northern Minerals Ltd - 2007 (216) ELT 19....