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2013 (5) TMI 93 - HC - Central ExciseDenial of refund claim of Rebate of duty - The claim of the petitioner for rebate of duty was denied by the department and the matter was carried in revision before the C.G. who allowed the revision filed by the petitioner and held that the petitioner/applicants are eligible for rebate of Central Excise duty. The matter was remanded back to the original authority for sanctioning rebate. After remand, the department again rejected the claim of the petitioner. The petitioner carried the matter in appeal before the Commissioner (Appeals) Customs and Central Excise Division, Moradabad. The said appeal has been allowed and the order in the appeal has been set aside. Thereafter, the petitioner filed an application for refund of amount. No action is being taken by the department, the present writ petition has been filed. Held that:- Mere pendency of revision before the C.G. at the instance of the department, is of no consequence as held by the Apex Court in the case of Union of India Vs. Kamlakshi Finance Corporation Limited, [1991 (9) TMI 72 - SUPREME COURT OF INDIA]. Therefore refund amounting to ₹ 1,37,833/- alongwith interest has been made out. The petitioner shall be entitled to get interest after expiry of period of three months from the date of application for refund at the rate of 6% per annum i.e. from 13.3.2008 till the date of actual payment of amount. The respondents are also liable to pay the cost of the present writ petition which we assess at ₹ 25000/-. The said amount shall also be paid within a period of one month.
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