TMI Blog2008 (7) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... lant. Shri K.J. Sanchis, JDR, for the Respondent. [Order per: Archana Wadhwa, Member (J)]. - As per facts on record, the appellant's factory was visited by the Central Excise officers on 23-3-1995 and an offence case was booked against him. Accordingly adjudication proceedings were initiated which resulted in passing of an order by the Commissioner on 23-9-1997 confirming demand of duty and imposing penalties. The said order was set aside by Tribunal on 11-11-1998 and the matter was remanded to Commissioner for de novo adjudication. Commissioner in remand proceedings, confirmed duty of Rs. 94,45,276/- and imposed penalty of Rs. 1.25 crores vide his order dated 4-3-1999. The said order of the Commissioner was challenged by the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nterest the above amounts. From the impugned order, it is seen that the lower authorities have sanctioned the interest from the period from 20-1-2001 to 6-6-2001 i.e. the date of actual refund, by taking the date of application as 20-10-2000 to be the relevant date. While granting refund the lower authorities have held that no interest is payable on the penalty amount. 4. Ld. Advocate Shri B.L. Narsimhan appearing before us submitted that the Department was not justified in adjusting the sanctioned rebate claims against the dues confirmed against the appellant inasmuch as the duty and penalty confirmation was not final and they had filed an appeal before Tribunal. As such they are entitled to the interest from the date of adjustment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e till the date of actual refund. As such the order of the authorities below that the period of 3 months would start running from the date of filing of application by the appellant in pursuance to the Tribunal's order is not correct inasmuch as the Revenue was under legal duty to grant refund as a consequence of passing of the order by the Tribunal, without the assessee approaching them. As such, we hold that the appellant would be entitled to interest starting from the expiry of the 3 months period from the date of passing of the order by the Tribunal till the date of actual refund. 6. As regards the interest on the penalty amount, deposited by the appellant by way of adjustment against rebate claims, we hold that no differentiation ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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