2000 (6) TMI 40

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 2. Briefly stated the Asstt. Commissioner ordered sanction of interest to the time of Rs. 7,90,368/31 restricting the calculation of interest for the period 4-11-97 (date of receipt of GOI O/R Nos. 100 101/97) and 19-5-98 (date of receipt of refund). Thus impliedly rejected the interest claimed Rs. 26,05,215/86. The Commissioner (Appeals) rejected the appeal. 3. Sri M.H. Patil and Smt. M.M. Pa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... = 1999 (35) RLT 435 (CEGAT) in the case of Agarwal Distributors Pvt. Ltd., 1999 (113) E.L.T. 811 (Tribunal) = 1999 (35) RLT 1 (CEGAT) in the case of Sawhney Export House (P) Ltd. and 1999 (113) E.L.T. 751 (GOI) in the case of PRG International. 4. Government has gone through the written and oral submissions. Considering the case laws relied upon by the applicants first, it is observed that case .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X