2011 (9) TMI 868

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..... peal relates to claim for interest on account of delayed refund. 2. Heard both sides. 3. Duty demand was confirmed against the assessees on 'Grey Tyre Cord Fabrics' manufactured and consumed captively in further manufacture of 'Dipped Tyre Cord fabrics'. The demand of 1996 was set aside in 1998 and on 26-3-2002, the assessees filed a claim for refund of duty amount paid by them which w .....

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..... ribunal's order mentioned hereinabove. However, since the refund was sanctioned without any interest, the assessees appealed against non-grant of interest before the Commissioner (Appeals) and the appeal was rejected by the lower appellate authority; hence this appeal. 4. I find that the claim for refund was filed on 26-3-2002 and the legal position is that the three months' period for grant .....

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