9911796707
TMI Blog2014 (6) TMI 653X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal has been filed by the appellant against Order-in-Appeal No. Commr (A)/ 89/ VDR-I/ 2012, passed by the Commissioner (Appeals), Central Excise & Customs, Vadodara on 16.02.2012 and issued on 21.02.2012. 2. The issue involved in these proceedings is non-payment of interest on alleged delayed payment of rebate claim made by the Revenue to the appellant. The brief facts of the case are tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laim was not proper, and that the rebate amount of Rs. 10,27,242/- be paid back to them along with interest at appropriate rate in terms of Section 11BB of the Central Excise Act, 1944 as the CESTAT had finally disposed of the appellants aforesaid appeal by way of remand vide its Final Order No. A/ 1732/ WBA/ AHD/ 2010 dated 04.10.2010 holding that the demand for the normal period was alone susta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e first appellate authority. 3. Shri Dhaval Shah, Ld. Advocate for the appellant, argued that interest at appropriate rate is required to be paid after the expiry of 3 month from the date (29.4.2010) of filing the refund claim. He relied upon the following case laws : i) Voltas Ltd vs Commnr of CE, Hyderabad - [2008(9) STR. 591 (Tri.Bang)] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... half of the Revenue defended the orders passed by the Adjudicating Authority and the First Appellate Authority. 5. Heard both sides and perused the case records. A rebate claim of the appellant was filed on 29/04/2010 which was found admissible and sanctioned on 28/07/2010. However, the same was adjusted against some arrears pending against the appellant. The appropriation made by the Revenue was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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