9911796707
TMI Blog2019 (4) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... January, 2019, it was adjourned to 18 February, 2019. Office has sent two communications, both to the appellant and its Counsel by speed post mentioning that the appeal would be heard on 18 February 2019. The post office report indicates that the communication was served on the appellant on 28 January, 2019, but neither the appellant nor its Counsel has appeared. In the interest of justice we adjourn the matter to 20 March, 2019. 2. Even today when the case has been called out no one has appeared to press the appeal. We, therefore, consider it appropriate to decide the appeal on mertis. 3. This appeal has been filed to assail the order dated 10 April, 2018 passed by the Commissioner (Appeals) by which the appeal has been dismissed. The Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellant filed a refund application on 12 August, 2017. The Adjudicating Authority by order dated 1 September, 2017 sanctioned refund of the pre-deposit amount but did not grant interest. The Commissioner (Appeals) rejected the appeal filed by the appellant for demand of interest also for the reason that sanction was granted within three months on 1 September, 2017 from the order dated 27 July, 2017 of the Tribunal. Paragraph 14 of the order is reproduced as follow:- 14. It is seen that the case of appellants and others was remanded to the Commissioner, Ghaziabad Central Excise for de novo adjudication vide order dated 30.01.2017 of Hon'ble CESTAT, Allahabad. However, the appellants filed Miscellaneous Application which was hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st proviso to section 35F, is required to be refunded consequent upon the order of the appellate authority and such amount is not refunded within three months from the date of communication of such order to the adjudicating authority, unless the operation of the order of the appellate authority is stayed by a superior court or tribunal, there shall be paid to the appellant interest at the rate specified in section 11BB after the expiry of three months from the date of communication of the order of the appellate authority, till the date of refund of such amount. It is, therefore, clear that interest would be paid only if amount was not refunded within three months from the date of communication of the order. In the instant case, the amount ..... X X X X Extracts X X X X X X X X Extracts X X X X
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