2007 (7) TMI 272

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..... appeared on behalf of the respondent. The revenue filed this appeal against the impugned order insofar as Commissioner (Appeals) allowed interest on delay in payment of the amount of the refund claim. 2. After hearing Ld. DR and on perusal of the record, it is seen that the present case relates to refund claim application. Commissioner (Appeals) held that respondent filed documentary evidence in .....

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..... ) ELT 156 (Trib.-Delhi) held that interest to be paid from the date of expiry of three months from the date of receipt of final order of the Tribunal till date of payment. It is pertinent to note that the present case relates to refund claim application and therefore, the Larger Bench decision in the case of Rama Vision Ltd. (supra) is applicable herein. Accordingly, I do not find any reason to in .....

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