2018 (9) TMI 1193

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..... d the appeals are required to be rejected on the said short grounds itself. Demand of Interest - Held that:- Inasmuch as there is no interest issue involved in the present appeals, the refunds having been granted, the appellant are at liberty to approach the Revenue for grant of interest and the Original Adjudicating Authority would decide the same independently in accordance with law. Appea .....

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..... d rebate claims were adjusted against those pending demands. 3. Being aggrieved with the order, the appellants filed appeals before Commissioner (Appeals). The Appellate Authority held that such adjustments were proper and accordingly, rejected the appeals. Hence the present two appeals filed by the appellant. 4. Learned advocate for the appellant submits that the earlier confirmed demands, .....

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..... equently been sanctioned. As such we are of the view that the impugned orders have become infructuous and the appeals are required to be rejected on the said short grounds itself. 6. As regards interest, inasmuch as there is no interest issue involved in the present appeals, the refunds having been granted, the appellant are at liberty to approach the Revenue for grant of interest and the Origi .....

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