2007 (12) TMI 372

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..... uty as argued by the ld. Consultant, since the refund cheque dated 27-5-2000 has been issued within three months of the Appellants applying for the refund pursuant to the Tribunal’s order dated 12-1-2000 entitling them to the refund, there is no scope for allowing them interest on such refund made within three months from the date of application which was 28-2-2000 - appeal dismissed.
Dr. Chitt .....

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..... cise Act, 1944. Subsequently, when the Appellants filed a claim for refund of the above amount, the same was rejected by the Authorities below and only by Order dated 12-1-2000, the Tribunal allowed the appeal of the Appellants with consequential relief. Consequent upon this order of the Tribunal, the Appellants filed a refund claim on 28-2-2000 and the refund to them has been granted by cheque da .....

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..... ng the refund thereby entitling the Appellants to no interest. 5. I find that even if the refund of pre-deposit can be considered as refund of duty as argued by the ld. Consultant, since the refund cheque dated 27-5-2000 has been issued within three months of the Appellants applying for the refund pursuant to the Tribunal's order dated 12-1-2000 entitling them to the refund, there is no scop .....

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