2004 (3) TMI 260

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....enial of interest on an amount of Rs. 10 lakhs refunded to the appellants. The said amount was deposited by the party under Section 35F of the Central Excise Act in Appeal No. E/2900/93 as directed by this Tribunal. That appeal was allowed as per Final Order No. A/71/98/NB, dated 19-2-1998 [1991 (109) E.L.T. 604 (T)] as modified by Misc. Order No. M/271/98/NB(DB), dated 9-10-1998 passed in ROM app....

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....date of payment. Counsel has cited the Tribunal's decision in Sharda Synthetics Ltd. v. CCE [2003 (156) E.L.T. 730]. 3. I have heard the DR also, who has not cited any authority on the issue, better than what has been cited by the counsel. 4. The facts of the case are not in dispute. It is also not in dispute that the issue involved in this case stands squarely covered by the decision of thi....