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Documents citing Pace Marketing Specialties Ltd. vs Cce on 17 October, 2003

Lucas Tvs Ltd. vs Cc on 5 August, 2004

He also relied upon the decision of the Tribunal in the case of Pace Marketing Specialities Ltd. v. CCE, Ghaziabad, 2003 (90) ECC 500 (Tri-Del.) : 2003 (157) ELT 36 (Tri-Del.) wherein it has been held that the view taken by the authorities below that "time was to be computed from the date of encashment of bank guarantee for claiming the refund amount, in our view, is erroneous and contrary to the settled law."
Customs, Excise and Gold Tribunal - Delhi Cites 5 - Cited by 0 - Full Document

L And T Ltd. vs Commissioner Of Customs on 26 August, 2005

5. The claim is opposed by the learned SDR on many grounds. The first objection is that the refund application dated 8-12-2005 filed by the appellant had raised no claim for interest at all and therefore fresh claim cannot be subsequently raised. It is also being pointed out that the final order in the present case would be order of the Tribunal dated 23-3-2001 rejecting the appeal filed by the Revenue and therefore in terms of the circular dated 8-12-2004 of the Revenue, interest can start only upon the lapse of three months from the order of the Tribunal (from 23-3-2001). The learned SDR has also brought to our notice many... judgment of the Bombay High Court in the case of Voltas Ltd. v. Union of India and the decision of this Tribunal in the case of Pace Marketing Specialities Ltd. v. CCE, Ghaziabad reported as in support of his contention. The learned SDR also has a contention that realisation of amounts in terms of encashed bank guarantee is not payment of duty so as to attract interest. In support of this contention he has relied on the judgment of the Apex Court in the case of Oswal Agro Mills Limited - .
Customs, Excise and Gold Tribunal - Delhi Cites 5 - Cited by 0 - Full Document
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