2005 (4) TMI 232

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..... the prayer to grant interest on the late payment of pre-deposit is declined. 3. The contention of the appellants is that they had deposited Rs. 4 lakhs in each case as pre-deposit. The Tribunal vide order dated 8-2-2000 set aside the demand and remanded the matter to the Adjudicating authority to decide afresh. The contention of the appellants is that the amount of pre-deposit was refunded to th .....

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..... authority to decide afresh. 4. The contention of the Revenue is that in pursuance to the remand order, the proceedings were dropped on 28-8-2000 and the refund was granted on 22-12-2000 i.e. within three months from dropping of the proceedings. 5. In these circumstances, I find merit in the arguments of the appellants that the interest on the refund of pre-deposit is available to the appellan .....

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