TMI Blog2019 (4) TMI 908X X X X Extracts X X X X X X X X Extracts X X X X ..... t aside by CESTAT. No explanation has been put forth by the Revenue as to why the said refund claim was not adjudicated upon for nearly two years. No explanation comes forth from either the order of the adjudicating authority or from the order of Commissioner(Appeals). Delay in processing the claim filed by the appellant is enough reason to allow the Appeal in favour of the appellant. If the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m claiming refund of the amount deposited by them which was not executed upon for considerable period of time (2 years). Thereafter, after informing the Department, appellants sought to withdraw the refund claim and utilising the amount deposited for discharging their service tax liability. 2. Subsequently, after one and a half year after withdraw of the application, a SCN demanding the entire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order of the adjudicating authority or from the order of Commissioner(Appeals). Delay in processing the claim filed by the appellant is enough reason to allow the Appeal in favour of the appellant. If the said refund claim was adjudicated then appellant would have been entitled not only to refund of amount deposited but also to interest as per Section 11BB of Central Excise Act, 1944. 5. It ..... X X X X Extracts X X X X X X X X Extracts X X X X
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