2005 (6) TMI 420

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..... M. Rao, JDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. Heard both sides. 2.As common issue is involved in these appeals, therefore, are being taken up together. Appellants filed these appeals against the order-in-appeal whereby the Commissioner has rejected the refund of interest which were calculated by the Revenue under the provisions of Rule 49A of Central Excise .....

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..... unprocessed cotton fabrics and cleared, for Home consumption. The learned Departmental Representative appearing on behalf of the Department also submitted that no finding is given by the Commissioner (Appeals) in the impugned order in respect of the claim of the appellant for the benefit of Notification No. 22/96-C.E., dated 23-7-1996. In these circumstances, I find it is a fit case for reconsidea .....

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..... the exported fabric was cleared on payment of appropriate duty on the yarn. Therefore, the present respondents are not entitled for the refund of the interest. 6.As the Revenue is not disputing the fact of export of the fabrics manufactured by the appellant, therefore, I find no infirmity in the impugned order whereby, the interest is refunded in respect of the duty paid on yarn captively consu .....

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