9911796707
TMI Blog2013 (1) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... er Archana Wadhwa: As the issue involved in all the appeals is identical, I propose to pass a common order. After hearing both sides duly represented by Ms. Vaidehi Sharma, learned Sr.Manager appearing for the appellant and Shri R.K. Mathur, learned DR appearing for the Revenue, I find that the appellants, who are engaged in the manufacture of pharmaceutical products filed rebate claims un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund cannot be adjusted against unconfirmed demands. As such, inasmuch as the interest was not on confirmed demand against the appellant, he set aside the appropriation of the sanction refund towards interest liability and allowed the appeal with consequential relief. 2. Further, as regards payment of interest, he observed that inasmuch as rebate was sanctioned within the time limit as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, assessee is entitled to the interest on the same. Reference in this regard can be made to Hon ble Gujarat High Court decision in Nijrang Print Pack Pvt. Ltd. Vs. Union of India [2005 (184 ELT 11 (Guj)]. In the said decision, on success of appeal refund claim was made on 29.7.99 and the same was rejected on the ground that the assessee had to make payment to the department. Such adjustment were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the refund was never sanctioned by him. As such, I set aside the impugned order and remand the same to the original authority for deciding the issue of interest and the quantum of interest, in the light of various decisions referred supra. The appellants are also at liberty to refer to and rely upon the other decisions on the disputed issue. 6. All the appeals are allowed by way of rema ..... X X X X Extracts X X X X X X X X Extracts X X X X
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