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TMI Blog2010 (7) TMI 836X X X X Extracts X X X X X X X X Extracts X X X X ..... rder Nos. A/181-182/WZB/AHD/10, dated 5-2-2010/15-3-2010 [2010 (256) E.L.T. 625 (Tribunal)]. Both the appellants have made written submissions and both have not appeared. Further it is also noted that in the written submissions there is no request for personal hearing. Therefore the ROM application is taken up for final decision. 2. According to the appellants the Tribunal erred in omitting to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is held that the lower authorities were right in rejecting the request for interest from the date of order of settlement commission, still chey would be eligible for interest from the date of order of the Commissioner. In this case the Commissioner s order is dated 10-2-06 and the refund has been granted on 18-5-06 and therefore appellants are entitled to interest for eight days. 4. I have co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions in the remand order. 5. Coming to the applicability of the decision in the case of Nelco Ltd., it is noticed that in para 5 of the order of the Tribunal, it has been taken note that the lower authorities have decided the issue as per the remand directions by considering the Board s circular and settled legal position. It was also observed that the Board s circular was issued in obedience to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court had observed that pre-deposits have to be returned within a period of three months of the disposal of the appeals in the assessee s favour. In this case it cannot be said that the settlement commission had decided the application in assessee s favour. Therefore the decision in the case of Nelco Ltd. where the appeals had been decided in favour of Nelco Ltd. cannot be applied to the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ced by the following paragraph. The Commissioner s order dropping further proceedings is dated 10-2-06 and the refund has been granted on 18-5-06. According to the Board s circular, the pre-deposit is required to be returned within three months from the date of the order passed by any of the final authorities unless there is a stay. In view of the fact that circular issued by the Board on 8-12- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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