TMI Blog2014 (4) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod of 3 months from passing of favorable orders. To the same effect is the decision of the Tribunal in the case of L & T Ltd. Vs. CC Ahmedabad [2005 (8) TMI 158 - CESTAT, NEW DELHI] as also in the case of Steelco Gujarat Ltd. Vs. CCE, Vadodara [2008 (7) TMI 248 - CESTAT, AHMEDABAD] - Decided in favour of assessee. - Appeal No. 2892 of 2009-SM - - - Dated:- 18-1-2013 - Ms. Archana Wadhwa, J. For the Appellant: Shri D. Chitlongia, GM For the Respondent: Ms. Shweta Bector, Advocate JUDGEMENT Per Archana Wadhwa: After hearing both sides, I find that the dispute in the present appeal relates to claim of interest in respect of refund of pre-deposit made by the appellant. For better appreciation the list of event ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on filed before Asst. Comm. for refunding Rs. 75,000/- along with Interest as per orders of Hon ble CESTAT (setting aside adjustment of refund) 10 21/05/2009 Received OIO no. 36 dt. 15/05/2009 granting refund of Rs.75,000/-. Interest not granted. 11 24/07/2009 Appeal filed before Comm. (A) for grant of interest. 12 07/09/2009 OIA received granting interest, treating Hon ble CESTAT s order dated 01/07/2008, as final order. Factually refund arose as per order mentioned at sr. no. 1 above. 13 30/10/2009 Present Appeal before Hon ble CESTAT for grant of interest from (90 days after) 17/01/2005. 14 23/09/2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to them. Hon ble Gujrat High Court in the case of Nijrang Print Pack Pvt. Ltd. Vs. UOI reported as [2005 (184) ELT 11 (Guj)] has in an identical circumstances held that the interest would be liable to be paid within a period of 3 months from passing of favorable orders. To the same effect is the decision of the Tribunal in the case of L T Ltd. Vs. CC Ahmedabad [2005 (08) LCX 31] as also in the case of Steelco Gujarat Ltd. Vs. CCE, Vadodara [2008 (07) LCX 244]. 5. By following the said decision, I set aside the impugned order and allow the appeal with consequential relief to the appellant. The original adjudicating authority would quantify the interest by treating the order dated 17.1.2005 and the refund application filed thereafter a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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