2008 (7) TMI 713

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..... tkara, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The appellant is engaged in the manufacture of medicaments falling under Chapter 30 and during the period December, 2001 to November, 2002 cleared physician s samples on payment of duty on the sale price in terms of Rule 8 of Valuation Rules, 2002. However, subsequently they claimed refund of Rs. 35,40,900/- on 26 .....

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..... the Board s circular relied upon by the appellant was effective only from 1-7-2002 and the refund for the prior period cannot be sanctioned. The appellant filed an appeal before Commissioner (Appeals), who held that inasmuch as the Tribunal s decision was not appealed against and was accepted by the Department, the same has to be given effect in full. Accordingly, he sanctioned the remaining port .....

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..... e expiry of period of 3 months from the date of final of refund claim. As held by the Hon ble Rajasthan High Court in the case of M/s. J.K. Cement Works v. AC, CE C [2004 (170) E.L.T. 4 (Raj.), the liability to pay interest is not tagged to adjudicative decision and if the refund is ultimately found payable, the interest would get attracted, after expiry of 3 months from the making of application .....

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