2013 (8) TMI 166

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..... re taken up for disposal despite the absence of any representation from the assessees, as the issue involved in these cases is in narrow compass. 2. Ld. Departmental representative submits that the issue involved in these cases is regarding the refund of special additional duty. It is his submission that all appellants herein filed refund claim of special additional duty, which was sanctioned by .....

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..... uestion of payment of interest arises. 3. On perusal of the records, we find that the submissions made by Ld. Additional Commissioner (A.R.) are correct. It is also seen that all the appellants have deposited the entire amount of duty liability confirmed by the lower authorities, but have not deposited the amount of interest. It is also seen that all the appellants are contesting the issue on mer .....

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