2004 (6) TMI 446

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he Respondent. [Order]. The Revenue appeal is directed against the Order-in-Appeal whereunder the Commissioner (Appeal) had granted interest to the Respondent for the delay in sanction of refund claim. The impugned order grants interest to the Respondents for the period from 12-2-1998 to 27-9-2000 at the prescribed rate. The Revenue challenges the said order by claiming that the interest .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... was rejected by the Dy. Commissioner. The claim for interest was made for the period from 29-8-1997 to 31-10-2000. The Commissioner (A) held that, the claim for payment of refund generates from the date of order of the Commissioner (A) through which the confirmed demand was dropped i.e. from 12-11-1997. The interest liability is due after the expiry of 3 months from 12-11-1997 i.e. from 12-2-1998 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X