2011 (8) TMI 227

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..... ng with the directions of the Tribunal, the matter was taken up for disposal and finally decided on 24.01.2003 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
Mr. M.V. Ravindran, Dr. P. Babu, JJ. For Appellant : Shri Jatan G. .....

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..... nt on 30.05.2003. 4. In our considered view, 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) cann .....

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