Custom, Excise & Service Tax Tribunal
Commissioner Of Customs, Central ... vs M/S Super Cassette Industries Ltd on 16 November, 2017
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL REGIONAL BENCH : ALLAHABAD COURT No. I APPEAL No. E/141/2011-EX[SM] (Arising out of Order-in-Appeal No. 287/CE/Noida/2010 dated 31/08/2010 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Noida) Commissioner of Customs, Central Excise & Service Tax, Noida Appellant Vs. M/s Super Cassette Industries Ltd. Respondent
Appearance:
Shri Mohd. Altaf, Assistant Commissioner (AR), for Appellant Shri Kartikeya Narain, (Amicus Curiae), Advocate, for Respondent CORAM:
Honble Mrs. Archana Wadhwa, Member (Judicial) Date of Hearing & Date of Decision : 16/11/2017 FINAL ORDER NO. 71507/2017 Per: Archana Wadhwa After hearing both the sides, I find that Commissioner (Appeals) has allowed the refund of pre-deposit, on success of the assessees appeal, along with interest.
2. The Revenue, in their present appeal, is disputing the date of interest, i.e. as to from which the interest would be applicable.
3. However, at that stage, ld. Advocate appearing for the respondent submits that the respondent is not interested in the interest at all and has already addressed a letter to Jurisdictional Assistant Commissioner to that effect. Ld. Advocate, further, submits that they have already been granted the refund of pre-deposit and are not claiming any interest on the same.
4. In view of the above, the present appeal of the Revenue, which is only in respect of the relevant date for the purpose of grant of interest, becomes infructuous. The same is accordingly dismissed. (Dictated & Pronounced in Court) Sd/-
(Archana Wadhwa) Member (Judicial) Ansari 1 2 Ex. Appeal No. 141/11