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TMI Blog2007 (8) TMI 516X X X X Extracts X X X X X X X X Extracts X X X X ..... (T)]. These are two applications filed by the Revenue for stay of the impugned order and for early hearing of the appeal filed against the said order. M/s. Janson Exports (assessee), engaged in the manufacture and export of Apparels/Made ups had filed 98 rebate claims during May 1999 to December 2003. The rebate claims were rejected by the Assistant Commissioner on various grounds. The asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring both sides on the applications for stay and early hearing filed by the Revenue, the appeal itself is taken up for disposal with the consent of both the parties, after dismissing the stay application. 3. Learned SDR has relied on the following case laws in support of the appeal praying for orders to the effect that interest is payable only for delay in payment with reference to the date of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat case was allowed following an order passed by the CEGAT. In the said judgment, the Hon ble High Court had clarified that the period of delay for the purpose of quantifying the admissible interest had to be reckoned with reference to the date of initial filing of the refund claim with the Assistant Commissioner/Deputy Commissioner and not with reference to the date of a favourable appellate ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the respondents are eligible for interest for the delay in payment of rebate claims beyond three months from the respective dates of initial claims made by the respondents with the Assistant Commissioner. The lower authority has correctly followed this reading of the relevant statutory provisions. In the circumstances, we do not find merit in the appeal filed by the Revenue and accordingly dismi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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