2005 (4) TMI 232

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....ppellants filed these appeals against the order-in-appeal whereby the prayer to grant interest on the late payment of pre-deposit is declined. 3. The contention of the appellants is that they had deposited Rs. 4 lakhs in each case as pre-deposit. The Tribunal vide order dated 8-2-2000 set aside the demand and remanded the matter to the Adjudicating authority to decide afresh. The contention of ....

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.... aside the demand and remanded the matter back to the Adjudicating authority to decide afresh. 4. The contention of the Revenue is that in pursuance to the remand order, the proceedings were dropped on 28-8-2000 and the refund was granted on 22-12-2000 i.e. within three months from dropping of the proceedings. 5. In these circumstances, I find merit in the arguments of the appellants that th....