2003 (11) TMI 111 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi ruled that the applicant is not entitled to claim interest on a refund as the Tribunal's order was stayed by the Supreme Court until 2-8-2002. The appeal filed by the Revenue was also dismissed. The Tribunal held that the party is not entitled to claim interest and closed the Miscellaneous application.