9911796707
TMI Blog2016 (12) TMI 972X X X X Extracts X X X X X X X X Extracts X X X X ..... 1944 is amply clear that the interest is payable after three months of the filing of claim for refund. The claim for refund was filed on 08.09.2004 and Ld. Commissioner (Appeals) has allowed the interest from 07.12.2004. Therefore, we do not find any infirmity in the impugned order - appeal dismissed - decided against appellant. - E/2918/2006-EX[DB] - FINAL ORDER NO.-70909/2016 - Dated:- 7-6-2016 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... processers from the very beginning and Section 3A was not applicable to them and they were required to pay duty in terms of Section 3 of Central Excise Act,1944. The original authority has allowed the refund of ₹ 19,00,694/- and did not pass any order in respect of interest claimed by the appellant through the Order-in-Original No.62/ACK-II/REF/05 dated 27.06.2005. Aggrieved by the said Ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder-in-Appeal No.246/2003 dated 30.09.2003 held the appellants to be eligible for payment of Excise duty as per Section 3 of the Central Excise Act, 1944 and held that they were not independent textile processing from the very beginning and, therefore, they were entitled for interest from 01.10.2003 onwards till the payment of refund. 4. Heard the Ld. Counsel, who has argued that in view of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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