2007 (4) TMI 523

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The dispute in the present appeals relates to grant of interest on the amount deposited by the appellant in terms of Tribunal s stay order, when the impugned order was ultimately set aside and matter remanded. It is seen that the subject pre-deposited amount of Rs. 1.50 lacs has been refunded to the appellant, but the interest does not stand paid on the ground that the appellant is entitled for in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ejected the interest part on the ground that the issue has not attained finality. It is to be seen that when the matter is remanded by Tribunal, impugned order confirming demand of duty gets set aside and the effect as if no order confirming demand of duty exists. As such, any deposits made by appellant in terms of such impugned order become refundable to the appellant. Surprisingly, Commissioner .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X