2007 (12) TMI 341

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..... r]. The appellants in this case have been denied the interest on the refund claimed by them on the ground that they have delayed in submitting the information of any dues pending against them and the CEGAT decision cited by the appellant in their favour in the case of Gulf Olefines P. Ltd. v. CCE - 2000 (126) E.L.T. 1225 is not binding on the original adjudicating authority as the Tribunal, .....

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..... ement of the CEGAT decision in their favour and has no relevance regarding the date on which the amount was actually deposited. Besides the Commissioner (Appeals) has gone beyond the ground mentioned by the Asst. Commissioner which is not permissible. 3. I have carefully considered the submissions. I find that the interest was denied by the lower adjudicating authority on the ground that the app .....

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