Custom, Excise & Service Tax Tribunal
M/S. Ashok Leyland Ltd vs Cce (Ltu), Chennai on 12 July, 2010
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
Appeal No. E/140/2010
(Arising out of Order-in-Appeal No. 69/2009 dated 14.12.2009 passed by the Commissioner of Central Excise (Appeals), LTU Chennai)
M/s. Ashok Leyland Ltd. Appellants
Vs.
CCE (LTU), Chennai Respondent
Appearance Shri M. Kannan, Advocate for the Appellants Shri A.B. Niranjan Babu, SDR for the Respondent CORAM Honble Dr. Chittaranjan Satapathy, Technical Member Date of Hearing: 12.07.2010 Date of Decision: 12.07.2010 Final Order No. ____________ Heard both sides. The appellants had reversed the credit taken wrongly before its utilization. In an earlier appeal, the lower appellate authority had held that interest is not payable in such cases and his order was upheld by the Tribunal vide Final Order No. 471/2009 dated 14.7.2009. Consequently the appellants filed a refund application in respect of the interest already paid. This time around, the lower appellate authority has passed that the refund is not due to the appellants which is contrary to his earlier order. As such, the same cannot be sustained. The impugned order is set aside and the appeal is allowed. (Dictated and pronounced in open court) (Dr. Chittaranjan Satapathy) Technical Member Rex ??
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