2003 (5) TMI 148

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..... in Appeal No. E/467/2002-A under Rule 41 of the CEGAT (Procedure) Rules seeking orders and directions to the respondent for granting refund of the pre-deposit of an amount of Rs. 1 crore pursuant to the interim order dated 15-6-2001 passed by this Tribunal the applicant had deposited an amount of Rs. 1 crore as pre-deposit. Later the appeal was allowed under Final Order No. 71/2002-A, dated 20-2-2 .....

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..... that no stay was granted by the Supreme Court on the application filed by the Revenue and that the Assistant Commissioner of Central Excise, Division Gorakhpur had passed an order dated 14-1-2003 ordering refund of Rs. l crore. The learned Counsel for the assessee submits that the assessee is entitled to interest also in the light of the decision of the Supreme Court as well as the Tribunal. Relia .....

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