2004 (2) TMI 468 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi heard a case where the applicants sought interest on a refunded amount after a final order by the Tribunal. The Tribunal found that the Deputy Commissioner of Central Excise had allowed the refund but no interest was paid. The Tribunal stated that the Deputy Commissioner's order is appealable under the Central Excise Act, and dismissed the application as they found no merit in it.