2009 (4) TMI 748

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..... This is an application for stay of operation of the order of the Commissioner (Appeals) whereby he vacated the order of the original authority denying refund of interest initially paid by the respondents for delay in reversing input service credit held by the authorities to have been irregularly availed by the respondents. 2. After hearing both sides on the application of the Revenue for sta .....

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..... it taken along with interest. Relying on the judgment of the Hon ble High Court of Punjab Haryana in CCE, Delhi-III v. Northern Minerals Limited [2007 (216) E.L.T. 198 (P H), the Commissioner (Appeals) vacated the order of the original authority and allowed the refund of interest claimed by the respondents. 4. On a careful consideration of the case records and submissions made by both sides, .....

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