2004 (2) TMI 116

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..... Agrawal, Member (T)]. - In this Appeal filed by M/s. British Health Products, the issue relates to the eligibility to get interest on delayed refund claim. 2. Shri B.L. Narsimhan, learned Advocate, submitted that the Appellants manufacture health products and medicines etc.; that certain dispute arose regarding the valuation of their goods and eligibility to avail benefit of Notification No. ....

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....e Act; that on Appeal preferred by them, the Commissioner (Appeals) also rejected their Appeal under the impugned order holding that the dispute pertaining to method of valuation had attained finality only after the decision passed by the Supreme Court on 7-4-2000; that the Commissioner (Appeals) had observed that the Appellants had furnished the method of payment of duty in excess only on 16-11-2....

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....terest. 3. Countering the arguments Ms. Charul Baranwal, learned Senior Departmental Representative reiterated the findings as contained in the impugned order. 4. We have considered the submissions of both the sides. It is not in dispute that the refund claim was filed by the Appellants on 20th July, 1999 immediately after the Appeal filed by them was allowed by the Tribunal. No doubt the Re....