COMMISSIONER OF CENTRAL EXCISE Vs. N.M. NAGPAL

JUDGEMENT

(1.) In this appeal, the controversy centres round the question, as to whether the respondents are legally entitled to claim the interest on the refund of the pre -deposit amount.

(2.) The Commissioner (Appeals) has allowed the interest by following an earlier order dated 22 -1 -2002 passed by another Commissioner (Appeals) in another case and which, according to him, was also affirmed by the Tribunal vide Final Order, dated 7 -11 -2002.

(3.) I have heard both sides and gone through the record. The facts are not much in dispute. The respondents made pre -deposit of Rs. 4 lakhs in compliance with the Tribunal's stay order dated 14 -3 -2000. This deposit was made by them in the appeal wherein they challenged the order -in -appeal of the Commissioner (Appeals) confirming the duty and penalty on them. The Tribunal thereafter vide final order dated 20 -9 -2000 accepted the appeal of the respondents and set aside the order under appeal. The respondents thereafter filed refund claim seeking refund of the pre -deposited amount on 21 -5 -2001. The refund was accordingly allowed to them on 17 -8 -2001, within three months of the filing of the application for refund by them.