TMI Blog2011 (4) TMI 496X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment. In September 2004, the Hon ble Gujarat High Court had dismissed the SCA was dismissed in September 2004 and SLP was filed in the Hon ble Supreme Court in October 2004. In July 2005, the Hon ble Supreme Court ordered that if the amount directed to be deposited by the Tribunal is deposited, the appeals before the Tribunal has to be restored and decided on merits. In these circumstances, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Revenue filed this appeal before the Tribunal to set aside the Order-in-Appeal No. 86 87/Commr.(A)/JMN/2010 dated 28.05.10 and the Order-in-Original No.02/CUS-Refund/09-10 dated 26.05.09. It was further submitted that the respondent may be directed to immediately repay the duty of Rs.6,98,063/- granted to them with interest of Rs.1,34,258/- with due interest thereon in terms of Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 09 dated 16.04.09 in appeal No.C/1128/2006, though the applicability of unjust enrichment is not being examined, which is required to be done as per Hon ble Supreme Court decision in the matter of Bussa Overseas and Properties Pvt. Ltd. Vs. Union of India 2004 (164) ELT A177 (S.C.). 3. The original adjudicating authority sanctioned the refund of Rs.6,98,063/- and interest of an amount of Rs.1, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is already settled by this Tribunal in the same assessee s case M/s. Ghaziabad Ship Breakers Vs. CC Jamnagar vide order No.A/1511/WZB/AHD/2010 dated 09.09.10. 4. Issue and facts being same, to put the matter in its proper perspective, I quote the relevant portion of the Tribunal's order referred supra. It reads as; I have considered the submissions made by both the sides. I notice that ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not the issue which has been taken into account while precedent decisions have allowed the interest at 12% on the refunds claimed in respect of pre-deposit. In find that in the decisions cited by the learned advocate, interest at 12% has been allowed. Therefore, following the judicial discipline, I consider it appropriate that interest in this case also is to be allowed @ 12%. 5. It is a matt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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