TMI Blog2017 (6) TMI 938X X X X Extracts X X X X X X X X Extracts X X X X ..... od February, 2004 to April, 2005 as the said amount remained with the assessee, the interest was calculated amounting to ₹ 6,71,691/- and the same was adjusted out of the refund for the period October, 2004 to December, 2004 - the interest on refund excess granted earlier, have been rightly adjusted. Amount short debited - Held that: - the adjustment for the said amount upheld. Interes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Kartikeya Narain, (Amicus curie) Advocate, for Appellant Shri 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 ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... old that the interest on refund excess granted earlier, have been rightly adjusted. 5. So for the next issue is concerned, regarding the amount of ₹ 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 direc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r with the intervention of revenue, against the original refund claim amount of ₹ 3,56,18,711/- appellant was sanctioned a refund of ₹ 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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