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TMI Blog2017 (10) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... d against Orders-in-appeal Nos.124 & 123/2012 dated 24.12.2012 and 01.01.2013, passed by the Commissioner of Central Excise (Appeals). 3. The short issue involved in the present case is: whether the appellant are entitled to interest of the refund amount of Rs. 63,48,964/- and Rs. 19,38,750/- received by them pursuant to the Commissioner (Appeals) order dated 22.06.2007. It is the contention of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant relying on an earlier order, which was set aside by the Tribunal, is bad in law. 4. Ld. AR for the Revenue, on the other hand submits that against the order dated 22.06.2007 of the Commissioner(Appeals), Revenue as well as the assessee filed appeals before Tribunal, which were disposed by the Final Order dated 27.05.2008; where under the Revenue's appeal was rejected and assessee's appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , observed that in the earlier Order it has been concluded that there was no provision of interest prior to 1995 as the refund claim was filed for the period 1986-87 to 14.04.1989, hence interest is not admissible. In the Appeal bearing no.E/1091/07 filed by the Appellant against the said Order, the issue of interest was not agitated before the Tribunal, hence, the same attained finality. However, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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