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TMI Blog2008 (3) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. - 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h refund after respondent No. 3 decides the matter afresh in accordance with 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 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 05 till the date of sanction of the said amount. The whole exercise should be complete within one month of the receipt of the order." (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -1-2002 on the ground that the final capacity determination order No. V/MP/19-62/Final Assessment/Surat-V/2000 dt. 20-2-2001 was not vacated. Therefore, the refund 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 instan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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