2007 (5) TMI 436 - AT - Central Excise

Summary

Issues involved: Entitlement to refund of interest under Section 35F of the Central Excise Act.

Summary:

Issue 1: Entitlement to refund of interest for a specific period

The appeal was against the order of the Commissioner (Appeals) regarding the refund of interest for a limited period. The appellants argued that they should be entitled to interest from an earlier date based on their successful appeal before the Tribunal and submission of required documents. The Tribunal found merit in the appellants' submissions, referencing Trade Notice No. 44/2000 which outlined the necessary documents for refund under Section 35F. As the appellants had submitted all required documents on 1-11-99 itself, the Tribunal held that interest should be payable to them from that date. The impugned order was set aside, and the appeal was allowed with interest payable from 1-11-99.

*(Dictated in Court)*