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2012 (10) TMI 342 - CESTAT, AHMEDABADInterest on refund - appellants were availing the benefit of exemption Notification No. 1/93-C.E. and the officers when they visited informed the appellant that since the unit was registered with DGTD, benefit of SSI exemption was not available and they were compelled to pay an amount of Rs. 6,25,000 – Held that:- Excise authorities had collected the amount as tax without the authority of law and therefore interest should be paid from the date of collection till the date of actual repayments - appellant is eligible for interest
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