2004 (4) TMI 407

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..... The appeal arose out of the order of the Commissioner (A) who in the impugned order, decided that the appellant is entitled to interest at certain rates for the delayed payment of rebates due to them for the period from 12-2-1998 to 27-9-2000. 2. A little background is called for. 3. The appellants were sanctioned a total sum of Rs. 5,57,075/- by the JAC on 29-8-1997. Instead of disbursing th .....

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..... urvived. Now, the Commissioner (A) in the impugned order determined that interest on delayed payment of rebate is payable three months from the date of the Commissioner (A) s order setting aside the demand. I have noted that the date of the Commissioner (A) order is 12-11-1997. Three months from that date is 12-2-1998. The rebate claims were paid on 27-9-2000. 5. The appellant is aggrieved by th .....

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..... re payable by the appellant. The rebate due to him was ready for disbursement. In a situation of this sort a rational basis has to be adopted to determine the interest liability on the rebate. In the impugned order the Commissioner attempted to do exactly that, three months from the date of the Commissioner (Appeals) order setting aside the demands against the appellant was the cut off time prescr .....

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