TMI Blog2007 (12) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellants applying for the refund pursuant to the Tribunal’s order dated 12-1-2000 entitling them to the refund, there is no scope for allowing them interest on such refund made within three months from the date of application which was 28-2-2000 - appeal dismissed. - E/107/2005 - M/422A/KOL/2007 - Dated:- 12-12-2007 - Dr. Chittaranjan Satapathy, J. REPRESENTED BY : Shri Dinesh Jha, C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim for refund of the above amount, the same was rejected by the Authorities below and only by Order dated 12-1-2000, the Tribunal allowed the appeal of the Appellants with consequential relief. Consequent upon this order of the Tribunal, the Appellants filed a refund claim on 28-2-2000 and the refund to them has been granted by cheque dated 27-5-2000. However, the authorities below have rejecte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. I find that even if the refund of pre-deposit can be considered as refund of duty as argued by the ld. Consultant, since the refund cheque dated 27-5-2000 has been issued within three months of the Appellants applying for the refund pursuant to the Tribunal s order dated 12-1-2000 entitling them to the refund, there is no scope for allowing them interest on such refund made within three mont ..... X X X X Extracts X X X X X X X X Extracts X X X X
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