2005 (8) TMI 206

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..... No. 470/2000/B, dated 29-3-2000 when their appeal was allowed with consequential relief. As such, appellant became entitled to refund of Rs. 3,20,473/- which was sanctioned by the Deputy Commissioner vide his order dated 8-4-2002. However, they were not given any interest on the said refunded amount. Being aggrieved with the said order on the point of interest appellant filed an appeal before Comm .....

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..... iscretion to ignore or grant due interest payable according to law. It is now well decided that interest provisions are applicable even to the refund of the duty arising as a consequence of allowing of the appeal. Accordingly, I set aside the impugned order and direct the Deputy Commissioner to quantify the interest in accordance with the provisions of Section 11BB and in the light of the various .....

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