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TMI Blog2009 (5) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... te, for the Respondent. [Order per: M.V. Ravindran, Member (J)]. - This appeal is directed against OIA No. 6/2006 (H-III) C.E. dated 14-2-2006. 2. The relevant facts that arise for consideration are the respondents were manufacturing biscuits on job work basis for M/s. Ampro Products Ltd. During the period in question, the valuation of the goods was done on provisional assessment basis. The said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s given to the respondents. Respondents were aggrieved by such an order for non-granting of interest on such refund claim, hence filed an appeal. Learned Commissioner (Appeals) after hearing the respondents and going through the case records, came to the conclusion that the respondents have to be paid interest as per the judicial pronouncements made by various Benches. Hence, Revenue is in appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le Supreme Court in the case of Mafatlal Industries [1997 (89) E.L.T. 247 (S.C.)] which indicates that there has to be a necessary refund claim and has to be filed under Section 11B and should be disposed of only in accordance with relevant provisions relating to refund. It is her submission that the case laws as discussed by the learned Commissioner (Appeals) are clearly distinguishable. 4. Lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisional assessment by the adjudicating authority. We also find that such assessments were being challenged by both sides and it attained finality only on 21-6-05 in the hands of the Tribunal. During the intervening period, the respondents had been filing refund claims regularly and as soon as the quantification was done by the authorities. This would mean that the finalizations as done by the lo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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