2006 (9) TMI 477

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..... nt. [Order]. - This is an appeal against the order of the Commissioner (Appeals) No. RK/159/NGP-B/2004, dated 16-6-2004 upholding the order-in-original of the adjudicating authority No. 41/BHD/2004/R, dated 30-3-2004 rejecting the claim interest of Rs. 2,973/-. 2. Heard both sides. 3. The relevant facts in brief relating to the proceedings are as follows : (a)   &nbs .....

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..... f the Commissioner (Appeals) refund has been sanctioned. The appellant claimed interest for the delayed refund from 9-9-1997. The interest was not paid on the ground that the refund has been sanctioned within 3 months from the date of order-in-appeal. 5. Since the Commissioner (Appeals) did not sanction the refund but merely ordered for de novo consideration. The relevant date for interest p .....

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