2015 (1) TMI 1181

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (AR), for the Appellant. None, for the Respondent. ORDER The Revenue is in appeal against the impugned order for granting the interest on the delayed payment of refund. The respondent has also filed a Cross Objection to the appeal filed by the Revenue. 2. Brief facts of the case are that this is 2nd round of litigation. In the first round, while considering the stay application filed by .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Considered the Cross Objection filed by the respondent and the appeal is taken up for disposal. 4. The learned AR submits that the provisions of Section 11B of the Central Excise Act, 1944 are not applicable to the facts of this case as the same is applicable only to the duty and not for pre-deposit therefore, interest is not payable. 5. In the case of ITC - 2005 (66) RLT 234 (S.C.) = .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X