9911796707
TMI Blog2010 (4) TMI 635X X X X Extracts X X X X X X X X Extracts X X X X ..... etail price. In August 1996, the audit while checking the records of the respondent, found that they are recovering an amount of Rs. 4,000/- per machine as installation charges from the customers, and was of the view that this amount should be part of the assessable value. Accordingly, the respondent were asked to pay an amount of Rs. 3,17,520/- (Rupees Three Lakh Seventeen Thousand Five Hundred Twenty) for period from September 1995 to July, 1996, which they paid under protest. Having paid this amount under protest, the respondent filed refund claim on 15th January, 1997. 1.2 During the period of dispute several show cause notices on various issues including the issue of inclusion of the installation charges in the assessable value, had b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sanctioned to the respondent on 6th March, 2007. This order, however, did not say anything about the interest. The respondent filed an appeal before the Commissioner (Appeals) against order-in-original dated 6th March, 2007 passed by the Deputy Commissioner seeking interest for the period of delay as per the provisions of Section 11BB. The Commissioner (Appeals) vide order-in-appeal No. IND-1/115/2007 dated 24th May, 2007 allowed the appeal ordering interest from 16 April, 1997 onward till the payment of refund amount, as the refund claim has been filed on 15th January, 1997. It is against this order of the Commissioner (Appeals) that the present appeal has been filed by the Revenue. 2. Shri I. Baig, learned Departmental Representative rei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jection informed to them, that duty had been paid under protest, that when the issue was not decided they filed the refund claim on 16th January, 1997, that no communication regarding rejection of the refund claim was received, that the refund claim was finally sanctioned only on 6th March, 2007, that in view of this as per the provisions of Section 1 1BB, the Department's interest liability would start on expiry of three months from the date of filing of refund claim and in view of this, the Commissioner (Appeals) has rightly allowed the interest for the period from 16th April, 1997, till the date of payment and that in view of this, there is no merit in the Revenue's appeal. 4. I have carefully considered the submissions from the sides a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
