2016 (12) TMI 1650

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....the Appellant. Shri L. Patra, AR, for the Respondent. ORDER Heard both sides and perused the records. 2. This appeal is filed against OIA No. 101/2012(Ahd-I)CE/AK/ Commr(A)/Ahd, dated 23-10-2012, passed by Commissioner (Appeals), C. Ex. & S. Tax, Ahmedabad. 3. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of MMF Fabrics and dis....

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....im of the outstanding balance in the PLA account which was refunded to them on 14-2-2012 by the Deputy Commissioner of Central Excise. The appellant filed an appeal before the learned Commissioner (Appeals) on the ground that interest under Section 11BB of Central Excise Act, 1944 was not allowed to them from 17-1-2000, the date of filing the refund claim. The learned Commissioner (Appeals) reject....

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....fund was allowed subsequently. It is his contention that therefore, no interest is payable under Section 11BB of Central Excise Act, 1944. 6. I find force in the contention of the learned Authorised Representative for the Revenue inasmuch as the abatement claim was considered by the adjudicating authority pursuant to the Tribunal's order and it was allowed by crediting their PLA account. S....