2005 (6) TMI 397

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..... appeals, which have been filed by the appellants against the impugned Order-in-Appeal, the issue relates to the demand of interest by the appellants. 2.The appellants have sought decision on merit. Therefore, I proceed to decide the appeals after hearing the learned JDR. 3.From the records it is evident that the appellants claimed refund of the pre-deposited amounts as detailed in Order-in-Or .....

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..... s decision through which the appeals were remanded for fresh decision to the adjudicating authority after setting aside the Order-in-Appeal. When the amounts had been refunded to them within three months from the date of filing of the application, they are not entitled to claim any interest from the date of deposits. Therefore, the impugned order which is common in both the appeals is upheld and .....

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