2011 (8) TMI 227

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..... 003 in favour of the assessee - Held that: the claim of interest by the assessee from the date of pre-deposit to the date of refund sanctioned by the Revenue seems to be an incorrect preposition of law - Appeal is rejected - E/169 of 2006 - - - Dated:- 24-8-2011 - Mr. M.V. Ravindran, Dr. P. Babu, JJ. For Appellant : Shri Jatan G. Surana, Auth. representative For Respondent : Shri S .....

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..... iew, the claim of interest by the assessee from the date of pre-deposit to the date of refund sanctioned by the Revenue seems to be an incorrect preposition of law. Revenue has refunded the amount of pre-deposit within a period of three months of application made by the appellant for the refund. Therefore, the findings of learned Commissioner (Appeal) cannot be faulted with and the impugned order .....

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