TMI Blog2015 (11) TMI 827X X X X Extracts X X X X X X X X Extracts X X X X ..... overy by holding that there was no stay which has resulted in appellant filing of writ petition before the Hon'ble High Court of Madras - Madurai Bench of the Hon'ble High Court of Madras set aside the said recovery in their order dated 29.10.2012 and directed the department to release the amount and in compliance with the High Court direction, the said amount was released by the authority in O-in-O dated 10.12.2012. I find that since the original amount was sanctioned on 18.11.11, 22.11.11, 23.11.11, 24.11.11, 25.11.11, which was initially appropriated but subsequently released on 10.12.2012, the appellants are eligible for the refund of interest on the delayed payment. - Decided in favour of assessee. - Appeal No. E/42414/2013 - - - Date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A dated 30.08.2013, in spite of informing the department that the stay application was pending before the Tribunal against the Order. Meanwhile they have filed writ petition before the Hon'ble High Court of Madras and also writ appeals. Consequent on the Hon'ble High Court's order dated 29.10.2012, the Hon'ble High Court directed the department to pay the rebate amount. Therefore, the appellants are rightly eligible for interest on the delayed payment of rebate. The department has already paid the interest as per the Tribunal's Final Order in the appellant's own case in Final Order No. 784-789/2012 dated 13.07.2012 and Final Order No. 375-392/2012 dated 20.04.2012, wherein the Tribunal in both the appeal allowed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that since the original amount was sanctioned on 18.11.11, 22.11.11, 23.11.11, 24.11.11, 25.11.11, which was initially appropriated but subsequently released on 10.12.2012, the appellants are eligible for the refund of interest on the delayed payment. This Tribunal in the appellant's own case in Final Orders No. 784-789/2012 dated 13.07.2012 and No. 375-392/2012 dated 20.04.2012 by relying the Hon'ble Apex Court's decision in the case of Ranbaxy Laboratories Vs. UOI - 2011 (273) ELT 3 (S.C), has set aside the orders denying interest and the appeals were allowed with consequential relief. By consistently following the above decisions in the appellant's own case, the impugned order is set aside and the appeal is allowed w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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