CCE Vs. AGRAWAL EXPORTS

JUDGEMENT

(1.) THIS appeal is directed against order in appeal dated 06/07/04 wherein learned Commissioner (Appeal) has set aside the order in original that rejected the refund claim of the respondent.

(2.) NONE appeared on behalf of the respondent despite notice. Since the matter is pending from 2004, I take up the same for disposal in the absence of respondent.

(3.) CONSIDERED the submissions made at length by the learned DR and perused records. I find that the refund claim of the respondent was rejected by the adjudicating authority but was sanctioned by the Commissioner (Appeal) in an appeal. While granting the amount of refund, the adjudicating authority has denied the respondent interest payable on such refund. The learned Commissioner (Appeal) while allowing the interest to the respondent has held as under: