9911796707
TMI Blog2006 (10) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... tioned amounting to Rs. 2,53,81,156.02 be ordered to be paid to the applicant which is being denied by the department. 2. The facts of the case are that the applicant has claimed a refund of duty amounting to Rs. 4,78,45,990.30 with interest which was denied by the lower adjudicating authority but allowed by Commissioner (Appeals) vide its order dated 1-10-2003. The Revenue s appeal against the Commissioner (Appeals) order was dismissed by the Tribunal vide its Order Nos. A-120-121/WZB/2005/C-III, dated 12-1-2005 [2005 (191) E.L.T. 297 (Tri.-Mum.)] and the cross objection filed by the applicant regarding non-payment of refund and interest were upheld. However, in spite of the dismissal of appeal filed by the Revenue, the interest still re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals) for claiming their statutory interest. The said relief is automatic and mandatory and nothing further is required to be done by the applicant once admittedly the refund is admitted by the department and granted late to the applicants as in the present case. In support thereof he cited the decision of the Rajasthan High Court decision in the case of J.K. Cement Works v. Assistant Commissioner - 2004 (170) E.L.T. 4 (Raj.). It was submitted that the appeal filed by the Revenue against the judgment of the Rajasthan High Court has been dismissed by the Supreme Court as reported in 2005 (179) E.L.T. A150. It was further submitted that the Central Board of Excise and Customs has also issued a Circular No. 670/61/2002-CX dated 1-10-2002, whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an High Court and also clarified by the Board vide its circular dated 1-10-2002 the interest has to be automatically granted and there is no requirement for the applicant to seek any relief from the appellate authorities. In such circumstance the applicant should seek interest from the department and on their failure to do so should ask for issue of an appealable order and should follow the appeal procedure seeking relief against such denial of interest. The recent Tribunal s order cited by the applicant is not relevant as in that case the Revenue has come in appeal against the order of Commissioner (Appeals) who has specifically ordered grant of interest which order was upheld by the CESTAT. In the present case, there is no order for payme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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