2017 (6) TMI 938

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Pawan Kumar Singh, Supdt (AR),  for Respondent ORDER The present appeal is filed by the appellant-assessee against Order-in-Appeal No. 141/CE/APPL/NOIDA/06 dated 16/10/2006 passed by Commissioner of Central Excise & Customs (Appeals), Noida. 2.   The issue in this appeal, filed by the appellant-assessee who are manufacturer and exporter, is that vide impugned Order-in-Appeal, cer .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... en rightly adjusted. 5.   So for the next issue is concerned, regarding the amount of Rs. 20,78,153/-. The said amount has got two parts: - "Rs.17,35,197/- which was earlier ordered to be debited, with respect to earlier refund but the said amount was short debited and accordingly, we find that the said amount have been directed to be appropriated against the amount refunded in excess .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... refund claim amount of Rs. 3,56,18,711/- appellant was sanctioned a refund of Rs. 3,67,64,436/-. Thus, in the errors pointed out by revenue, which were finally corrected by the appellant in course of time and thereafter, we find, refund has been granted and sanctioned and also disbursed within a period of approximately one month, we hold that no interest under Section 11 BB of the Act is payable. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X