TMI Blog2019 (2) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the date of receipt of this order - appeal allowed - decided in favor of appellant. - ST/21152/2018-SM, ST/21156/2018-SM, ST/21155/2018-SM, ST/21154/2018-SM, ST/21153/2018-SM - Final Order No. 20038-20042/2019 - Dated:- 10-1-2019 - MR. S.S GARG, JUDICIAL MEMBER Shri Viveka Pachisai, Chartered Accountant For the appellant Smt. Kavita Podwal, Superintendent(AR) For the Respondent ORDER Per: S.S GARG The appellants have filed these 5 appeals against the common impugned order dt. 03/04/2018 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has remanded the matter to the original authority for fresh adjudication. Since the issue involved in all the 5 appeals is identical, they are being di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sultant further submitted that the original authority has sanctioned the refund but did not grant interest for the delay in sanctioning the refund beyond the period of 3 months from the date of filing the refund application. He further submitted that the impugned order has not at all addressed the issue of grant of interest for which the appellants have filed the appeals before the Commissioner(Appeals) rather the Commissioner(Appeals) has again remanded the matter to examine the issue of refund by the original authority which is beyond the scope of appeal filed before him. 4.2. He further submitted that the issue involved in the present appeals is no more res integra and has been settled by various decisions of the High Courts and the S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts by the supplier has already been actually received by the exchequer. Therefore, this contention is, to say the least, misconceived. 4.3. He also submitted that Mumbai Tribunal in the case of Annapurna Pvt. Ltd. [2004(167) ELT 529 (Tri. Mum.)] has held that Section 11B covers both refund of duty as well as refund of CENVAT credit and accordingly the provision of Section 11BB are applicable even for grant of refund of CENVAT credit. Further the Hon ble Apex Court in the case of Ranbaxy Laboratories Ltd. Vs. UOI [2011(273) ELT 3 (SC)] has upheld grant of interest in case of late disbursal of refund from the expiry of three months of refund application till refund is granted and not from the date of order of refund. Similarly, in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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