2003 (9) TMI 674

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..... ter was called. However, there was a request from the party to consider the case on merits. Accordingly, I proceed to pass this order after hearing Shri L. Narasimha Murthy, learned DR, for the Revenue. 2. It was submitted in the written submission, quoting the observations made by the Commissioner (Appeals), that the assessee is eligible for refund of Rs. 22,701/- disallowed by the Assistant Co .....

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..... with pre-deposit amount. 4. As can be seen from the records, it appears that the party has paid 3 instalments inclusive of interest and accordingly, the party is entitled for refund as rightly claimed by them. In view of this position, I do not find any justification in rejecting the refund of Rs. 3,418/- as interest. Accordingly, the appeal is allowed with consequential relief, if any. - - .....

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