2018 (5) TMI 1109

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.... Per: M.V. Ravindran This appeal is directed against Order-in-Appeal No. MKK/50/RGD APP/2017 dated 15.09.2017. 2. Heard both sides and perused the records. 3. The relevant facts that arise for consideration are the respondent herein are manufacturers of excisable goods; the dispute on the classification of the products was raised which was settled in their favour. During the proceeding....

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....o adjudicating authority, 5. The issue being grant of interest on the amount which have been refunded to the respondent-assessee, is now settled by the decision of the Hon'ble Apex Court in the case of Ranbaxy Laboratories Ltd. v, Union of India-2011 (73) ELT 3 (SC) wherein their Lordships have settled the law inasmuch as that interest liability arises on Revenue authorities after the expir....