1997 (1) TMI 246 - AT - Central Excise

Summary

The appeal was filed against the rejection of a refund claim by the appellant related to Excise duty payment. The appellant, engaged in manufacturing auto mobile gears, deposited the duty amount in 30 instalments without permission, leading to interest being demanded at 17.5%. The appellant's argument regarding the absence of a provision for interest on differential duty was dismissed, and the appeal was rejected.