2015 (10) TMI 1166

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..... riated the amount towards interest outstanding arising out of the other demand. In view of the decision, in the appellants own case vide Final Order dated 16.7.2014, as amended by Miscellaneous Order dated 23.9.2014, the appellants are entitled to get refund of interest appropriated by the adjudicating authority. We agree with the submissions of the learned Authorised Representative to the extent .....

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..... lower authorities confirmed demand of duty and imposed penalty. The matter went up to Tribunal. By Final Order dated 12.7.2005, the Tribunal upheld demand of duty and modified the amount of penalty. In the present cases, the adjudicating authority appropriated the amount of interest on the said demand of duty, against the other rebate of refund order dated 13.09.2005, which was challenged before t .....

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..... t of interest appropriated by the impugned order. He also submits that they are eligible for interest on illegal appropriation of amount of interest by orders passed during 2005. 4. Learned Authorised Representative for the Revenue submits that the appellants have not demanded interest on interest before the lower authorities. He further submits that there is no provision for refund of interest .....

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