2007 (5) TMI 436

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..... [Order per : Jyoti Balasundaram, Vice-President]. We have heard both sides on the appeal against the order of the Commissioner (Appeals), who has held that the appellants herein are entitled to refund of interest only for a period of 10 days from 26-9-2000. It is the contention of the appellants that since they have succeeded in the appeal before the Tribunal on 7-7-99 and had made an app .....

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..... ith the attested photo copy of order-in-appeal or CEGAT order consequent to which the amount paid under Section 35F of the Act become refundable and an attested photo copy of the Central Excise Challan in Form TR-6 evidencing the payment of amount of such deposit. All these documents were filed along with the claim on 1-11-99 itself and, therefore, the appellants are correct in contending that the .....

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