TMI Blog2006 (12) TMI 389X X X X Extracts X X X X X X X X Extracts X X X X ..... (Oral)]. The appellants have challenged the Order-in-Appeal No. 84/2004-C.E. dated 21-4-2004 passed by the Commissioner of Central Excise (Appeals) confirming the rejection of refund claim of Rs. 3,96,679/- debited on 9-1-2002 in respect of activity of slitting of CR/HR coils into strips of smaller size on job work basis. Latter, this activity was treated as not an activity amounting to man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or causing change of cause title. The Miscellaneous Application is allowed. 3. I have heard both sides in the matter. 4. I find that the appellants had deposited the amounts during investigation. It is not a case where the duty was required to have been paid, as the activity of slitting the HR coils into smaller size was under challenged. Ultimately the Apex Court held that such activity did n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. v. UOI - 2001 (127) E.L.T. 329 (Guj.). The appellant s claim for payment of interest on such deposit is also a justifiable claim. The impugned order is set aside and their claim for refund of the amount under deposit is required to be made within one month from the receipt of this order along with interest. Appeal is allowed with consequential relief. (Pronounced and dictated in open Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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