9911796707
TMI Blog2007 (3) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... 2007-WZB/C -IV/(SMB) - Dated:- 9-3-2007 - [Order per] - The appellants herein had availed Modvat credit of Rs. 4,59,410/- on their final products received back after export from their customer without obtaining permission for re-importation and return of goods to their factory premises under Rule 173 MM of erstwhile Central Excise Rules, 1944. Therefore, a show cause notice dated 10-11-97 was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt refunded, for the period 19-12-1997 (the date of payment of amount) to 29-7-04. The interest claim was rejected by the order dated 10-2-2005 of the Dy. Commissioner on the ground that refund amount was paid in July, 2004 which is well within the period of 3 months of the Tribunal's order, and interest would be payable only if the refund was not sanctioned and paid within 3 months from the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants are entitled to interest, in the light of the decision of the Larger Bench of the Tribunal in the case of Rama Vision Limited v. CCE, Meerut [2004 (170) E.L.T. 13] and Larger Bench decision in the case of Jayanta Glass Ltd. v. CCE, Kolkata [2004 (165) E.L.T. 516]. The decision of the Tribunal in Coronation Spinning v. CC, Kolkata [2004 (170) E.L.T. 143] which has been relied upon b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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