2006 (3) TMI 617

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..... al directed against the order-in-appeal dt. 28-3-05 wherein the Commissioner (Appeals) has dismissed the appeal of the appellant. 2. The issue involved in this case is the appellant filed a refund claim and also sought interest from the Department. The Department sanctioned the refund claim to the appellant and also sanctioned interest to the amount of Rs. 13,165/- vide order dt. 17-6-04. The ap .....

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..... 17-6-04, which they did not do so, for the reasons best known to them. In the absence of any appeal against the order dt. 17-6-04. Ld. Commissioner (Appeals) was correct in rejecting the appeal of the appellant against the letter dt. 23-11-04, which only intimated the details of working out of the interest. 4. In view of the facts and circumstances of the case, I do not find any reason to interf .....

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