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2007 (11) TMI 33

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..... g interest - ST/11/2004 - Misc. Order No. 567/2007 - Dated:- 12-11-2007 - [Order per : T.K. Jayaraman, Member (T)]. - This Miscellaneous Application, in terms of Rule 41 of CESTAT (Procedure) Rules, has been filed in respect of the Final Order No. 1646/2006 dated 6-10-2006 [2007 (5) S.T.R. 229 (Tri.)] passed by this Tribunal. 2. The learned Advocate, Shri R. Dakshina Murthy who appeared on .....

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..... 95) E.L.T. 3 (S.C.)] 3. On the other hand, the Departmental Representative has pointed out that the CESTAT's Final Order dated 6-10-2006 was received in the office of the Commissioner of Service Tax on 30-11-2006 and the cheque for refund of the amount due was issued on 26-2-2006. Therefore the refund claim had been disposed of within 3 months from the date of receipt of the CESTAT Final Order .....

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..... 2006 and the refund had been paid on 26-2-2006, i.e. within three months from the date of receipt of the CESTAT order in the Commissioner's office. In these circumstances, there is no strong case for granting interest to the applicants. The action of the department is also in accordance with the Board's Circular dated 8-12-2004. Hence there is no merit in the Misc. application and the same is reje .....

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