Suvidhe Ltd. vs Union Of India on 3 February, 1996
4. Revenue challenged the said order before the learned Commissioner (Appeals) on the ground that respondents are entitled only for refund of pre-deposit as per the decision of Honble Bombay High Court in the case of Suvidhe Ltd. vs. Union of India as reported 1996 (82) ELT 177 (Bom) affirmed by Apex Court and on the ground that interest on refund as per section 11B of the Central Excise Act is not payable. Learned Commissioner (Appeals) dismissed the appeal filed by the Revenue holding that same is not maintainable as Revenue has not challenged the said order.