2007 (12) TMI 204

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..... -4-05 allowed the appeal - When, the Commissioner (Appeals) has set aside the order of the original authority and allowed the refund claim the interest liability should have been determined with reference to the date of the claim that is 7-1-2002 - ST/2/2007 - A/3156/2007-WZB/AHD - Dated:- 13-12-2007 - Shri M. Veeraiyan, Member (T) None, for the Appellant. Shri M.M. Mathkar, JDR, for th .....

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..... als) and therefore, no interest is payable. According to the appellants, they had preferred the refund claim on 7-1-2002 which was found eligible by the Commissioner (Appeals), it is not a case of refund arising out of the order of the Commissioner (Appeals) and therefore, they are eligible for interest treating the date of claim as 7-1-2002. and that the interest shall be payable after three mont .....

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