TMI Blog2008 (3) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... r]. - This is an appeal against the order of the Commissioner (Appeals) No. VP/425/SRT-I/2005, dt. 30-8-2005. 2. Heard both sides. 3. The relevant facts, in brief, are as follows :- (a) The appellant initially filed a refund claim of Rs. 11,61,631/- on 26-12-2000, which was rejected. (b) The basic dispute related to inclusion of gallery portion in determining the APC. (c) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith law. (d) The Original Authority by his order dt. 19-10-2004 re-determined the APC in terms of the directions dt. 29-8-2002, of the Hon ble High Court of Gujarat. (e) The appellant, as directed by Hon ble High Court of Gujarat, thereafter filed a fresh refund claim on 5-3-2005 claiming a refund of Rs. 6,73,425/- and an interest of Rs. 35,176/-. The Original Authority vide his order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (g) The appellant claims interest on excise duty paid under protest on gallery portion stenter from the date of the original claim. 4. Ld. Advocate submits that the collection of duty on gallery portion was against the decision of the Hon ble Supreme Court and therefore illegal and should be refunded along with interest. The date of original claim should be treated as the relevant date and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claimed at that time was premature. In terms of provisions of Section 11BB, interest is payable if any duty ordered to be refunded under Section 11B is not refunded within three months, from the receipt of the application. In the instant case, the appellant has challenged the orders of the Dy. Commissioner and Commissioner (Appeals). The refund has arisen only when the Dy. Commissioner passed the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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