9911796707
TMI Blog2021 (4) TMI 1067X X X X Extracts X X X X X X X X Extracts X X X X ..... the said rate has specifically been fixed at the rate of 6% per annum. Further perusal of Notifications shows that Notification No. 17/2002 has been superceded by Notification No. 24/2014. Notification No. 64/2003 as has been relied upon by the Hon ble Courts in the above said decision is the one which superceded non other than said Notification No. 17/2002. Hence none of the decisions as relied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 12%. Learned Counsel relied upon the following decisions: i) CCE, Hyderabad vs. I T C Ltd. [2005 (179) 15 (SC)]; ii) Govind Mills Ltd. vs. CCE, Allahabad [2014 (35) STR 444 (All.)]; and iii) Dinesh Tobacco Industries vs. Commissioner CGST, Jodhpur [2020 (371) ELT 303 (Tri-Del)] Relying upon these decisions, learned Counsel has prayed that order under challenge be modified in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... il, 2015. Both of his refund claims have been allowed along with interest at the rate of 6%. The appellants grievance is about the rate of interest that it may be fixed at the rate of 12%. 4. I have gone through three decisions as have been relied upon by the appellant passed by Hon ble Apex Court and Hon ble High Court. But I am of the opinion that in view of the notification existing as on da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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