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2016 (8) TMI 582 - AT - Central ExciseEntitlement of interest on refund - from 13/3/02 (being the date when 3 months ended from the date of application) up to 13/7/04 - refund claim was allowed and disbursed on 13/7/04 - Held that:- the impugned order is hit by the ‘doctrine of merger'. The Id. Commissioner (Appeals) who is the subordinate authority than the Tribunal cannot enter into the question which has been decided by the Tribunal and have attained finality. Thus I hold that the impugned order is hit by the 'doctrine of merger' and accordingly I set aside the same. Thus the appeal is allowed in favour of the appellant. I also hold that under the doctrine of merger, the Assistant Commissioner could not have rejected the interest on refund payable under section 11 BB in view of the clear interpretation given by the Hon'ble Supreme Court confirming the judgement of the Rajasthan High Court dated 10/2/04 and further in view of the interpretation given by the Joint Secretary, Department of Revenue, Government of India vide his order dated 7/6/2000. Therefore the concerned authority is directed to grant interest for the period ending on 3 (three) months from the date of application dated 11/12/2001 till the date of disbursement of refund, that is 13/6/2004. Section 35F of the Central Excise Act, 1944 - Whether an appeal can be filed against a simple communication letter - Held that:- it is found that the Commissioner appeals in error in holding that there is no appealable order. Any order or communication which has civil consequences on the assessee, is an appealable order. - Decided in favour of appellant
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