2021 (4) TMI 1067

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....thorised Representative for the Department ORDER PER RACHNA GUPTA The Order-in-Appeal No. 695 /CRM/CE/JDR/2019 dated July 23, 2019 has been assailed vide the impugned appeal before the Tribunal. Final arguments have been heard. It is submitted by the learned Counsel for the appellant that the appellant has been allowed the refund of excess duty paid along with interest at the rate of 6% v....

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....t is applicable to the present case because the Notification No. 67/2003 stands superseded by notification No. 24/2014 vide which the Government has specifically fixed the rate of interest at 6% per annum. Hence, there is no infirmity nor any illegality in the order under challenge. Therefore, appeal is prayed to be dismissed. 3. After hearing both the parties, I observe and held as follows: Th....