TMI Blog2013 (1) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Print Pack Pvt. Ltd. Vs. Union of India [2002 (10) TMI 113 - HIGH COURT OF GUJARAT AT AHMEDABAD] such adjustments are not appropriate, and the refund is actually not given to the assessee, assessee is entitled to the interest on the same. In the present case also, refund has actually been sanctioned to the appellant but stand adjusted. And as such, the appellants are entitled to the refund c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the appellants, who are engaged in the manufacture of pharmaceutical products filed rebate claims under Rule 18 of Central Excise Rules, 2002 in respect of exports made by them. The said rebate claims were sanctioned by the original adjudicating authority but the same were adjusted against the demand of interest of Rs.35 lakhs approximately. The said orders were appealed against before the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of interest, he observed that inasmuch as rebate was sanctioned within the time limit as prescribed in the Central Excise Act, 1944 though sanction amount of rebate was appropriated towards interest liability, the appellants plea for the claim of payment of interest is not legally tenable. Appellants being aggrieved with the above order of Commissioner (Appeals) has filed the present appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on the ground that the assessee had to make payment to the department. Such adjustment were challenged before the higher authorities. In the meanwhile confirmed demand was also set aside by the higher authorities. The Hon ble High Court observed that the revenue is required to pay interest on the amount of refund with effect from date of application made by the assessee till the actual grant of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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