2000 (6) TMI 40

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..... ted 31-12-99 passed by the Commissioner (Appeals), Mumbai. 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 (Appeal .....

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..... in the case of B.S. Rajashekar, 2000 (116) E.L.T. 613 (T) = 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 reli .....

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..... e paid on any duty ordered to be refunded under Sec. 11B(2) of the CEA, 1944 from the date immediately after the expiry of three months from the date of receipt of such refund application till the date of refund of such duty. 6. Govt., following the above ratio decidendi would hold that the Revision Application succeeds with consequential relief. 7. So ordered.
Case laws, Decisions, Judgemen .....

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