TMI Blog2007 (11) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... ch was against the Order-in-Original No. 03/05, dated 24-3-05 sanctioning differential interest amounting to Rs. 42,136/- in favour of the Appellant for the period 5-5-98 to 8-4- 03. The ld. Commissioner (Appeals) found that refundability of deposit was settled by the Tribunal by its order dated 31-10-01 and not by order passed by the Id. Commissioner (Appeals) where the question of refund ability was not dealt. Accordingly, he held that the lower authorities below committed an error in calculating interest from the date after expiry of three months of the ld. Commissioner's order dated 31-10-97 disposing SCN dated 6-1-97 and that authority should recalculate the quantum of interest payable from 1-2-02 and take appropriate steps to recover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 11BB of Central Excise Act, 1944.Although, above directions of Tribunal was very well available in record, the ld. Appellate Authority below did not at all the same take into consideration w passing the impugned order on 29-12-06. 4. The ld. Counsel, Shri K. K. Banerjee, appearing for the Appellant submitted that if the Tribunal's order dated 1-5-03 had been given effect which was subject matter of challenge before the Hon'ble Supreme Court by the Revenue in Civil Appeal No. 9725/2003 disposed on 2-12-04 and Appellant's grievance considered by ld. Commissioner (Appeals) in accordance with the Circular No. 802/35/2004-CX, dated 8-12-2004, the whole controversy could have been resolved. Also according to him, the Circular h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that date. This is very clear from Para 4 of the Tribunal's Order dated 23-2-04 being Miscellaneous Order Nos. 51-52/04-NB/D-2004 (165) E.L.T. 516 (Tri-Cal). The dispute before the Tribunal again arose for delayed grant of refund and as to the date from which the Appellant was entitled to claim interest on refund that was ultimately settled by the Tribunal's order dated 6-12- 01. The Tribunal observed in Para 3 of the order that interest was claimed by the Applicant on the basis of provisions contained under Section 11BB of Central Excise Act, 1944. In part 4, the Tribunal categorically held that the Applicant was justified in contending that interest due to it was to be calculated on the basis of its Application filed on 5-2-98. Taking suc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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