TMI Blog2008 (1) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... will have to be sanctioned up to that date indicated in the Tribunal’s order - appeal filed by the Revenue is dismissed - E/413/2007-Mum. - A/120/2008-WZB/C-II/(SMB), - Dated:- 25-1-2008 - Shri K.K. Agarwal, Member (T) [Order per]- This is an appeal filed by the Revenue. The brief facts of the case are that the respondents were denied Modvat credit totally amounting to Rs. 1,83,946/- by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te on which direction to take re-credit was intimated by Commissioner (Appeals). The said interest was thereafter sanctioned by the Deputy Commissioner up to 18-4-2004 but the Revenue filed an appeal before the Commissioner (Appeals) stating that since the refund itself was sanctioned on 5-9-2003 the interest could not have been paid up to the period 18- 4-2004 and since CESTAT order itself was da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and not beyond that. However, once the Tribunal has ordered grant of interest up to 18-4-2004, it was for the Revenue to challenge that order either through ROM application or by an appeal and having failed to do so the Tribunal's order has attained finality and therefore the interest will have to be sanctioned up to that date indicated in the Tribunal's order. In view of this, I find no infirmi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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