2020 (3) TMI 452

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....or the appellant Ms. Tamana Alam, DR - for the respondent ORDER Archana Wadhwa : After hearing both the sides, I find that the proceedings were initiated against the appellant who are engaged in the manufacture of various iron and steel products, to the extent of around Rs. 31 lakhs. The same was confirmed by the lower authorities along with confirmation of interest and imposition of penalties....

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....pproached Revenue for refund of the amounts, in respect of which their appeal was allowed. The original adjudicating authority allowed refund claim but confirmed the demands along with interest, as held by the Tribunal. 3. The grievance of the appellant is that the lower authorities, while confirming the demands as held by the Tribunal, should not have confirmed the interest inasmuch as the perio....