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M/s. Alembic Limited Versus Commissioner of Central Excise & S.T., Vadodara-II

2015 (10) TMI 1166 - CESTAT AHMEDABAD

Refund claim - Appropriation of interest - Held that:- Adjudicating authority sanctioned rebate claims under Rule 18 of the Central Excise Rules, 2002 and by exercising powers vested under Section 11 of the Central Excise Act, 1944, appropriated the .....

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interest appropriated by the adjudicating authority. We agree with the submissions of the learned Authorised Representative to the extent that the appellant had not claimed payment of interest on the amount appropriated, before the lower authorities .....

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Lalatendu Patra, Authorised Representative Per : Mr. P.K. Das; These appeals are arising out of a common order and therefore, all are taken up together for disposal. 2. The appellants were engaged in the manufacture of Organic Chemicals classifiable .....

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Tribunal. By Final Order dated 12.7.2005, the Tribunal upheld demand of duty and modified the amount of penalty. In the present cases, the adjudicating authority appropriated the amount of interest on the said demand of duty, against the other rebate .....

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that, in the meantime, there is subsequent development in these matters in so far as on the identical issue, the Tribunal by Miscellaneous Order No. M/14161-14162/2014 dated 23.09.2014, rectified the earlier order, reported in 2014-TIOL-1282-CESTAT- .....

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period. He submits that in view of the order dated 16.7.2014, they are entitled to get the refund of the amount of interest appropriated by the impugned order. He also submits that they are eligible for interest on illegal appropriation of amount of .....

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interest on interest, the appellants are not eligible to claim interest on interest. 5. After hearing both the sides and on perusal of the records, we find that in the present appeals, the adjudicating authority sanctioned rebate claims under Rule 18 .....

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