2009 (1) TMI 720

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..... [Order per : Jyoti Balasundaram, Vice-President]. -  The issue, as to whether refund of interest is permissible under the Central Excise Act and Rules which is the issue in the present case, stands settled by the decision of this Tribunal in the assessee's own case reported in 2005 (181) E.L.T. 97, holding that, even though interest was recovered by the Department without authority of law, .....

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..... and the Rules. However, we do not find this argument to be tenable for the reason that the claim for refund of interest stands rejected not on the ground that interest is not required to be refunded, but on the ground that claim for refund of interest does not lie under the Central Excise Act and the Rule and the claim can be in the Civil Court. 2. In the light of the above and following the .....

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