TMI Blog2013 (7) TMI 743X X X X Extracts X X X X X X X X Extracts X X X X ..... /53/2012 - - - Dated:- 27-5-2013 - Mr. M.V. Ravindran, J. For the Appellant: Shri M.A. Patel, Consultant For the Respondent: Shri S.K. Mall, Addl.Commissioner (A.R.) JUDGEMENT Per: M.V. Ravindran: This appeal is directed against Order-in-Appeal No. 10/2012(STC)/ K. Anpazhakan/Commr.(A)/Ahd, dt.13.01.2012. 2. The relevant facts that arise for consideration are that the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A/10210-10212/WZB/AHD/2013, dt.5.2.2013. He would also submit that the departmental authorities subsequently, are granting interest in case of delay. 4. Ld. Additional Commissioner (A.R.), on the other hand, would submit that the refund which has been claimed is under specific notification which does not require following the provisions of Section 11B of Central Excise Act, 1944. It is his subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l in the appellant s own case as reported at 2011 (23) STR 478 (Tri-Ahmd). It is undisputed that the issue in the case in hand is identical, I do not find reason from deviating from such a view taken by me earlier. 7. As regards the case laws cited by Ld. Additional Commissioner (A.R.), I find that in the appellant s own case, there are two decisions of the Tribunal, one recorded by me in an ide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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