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2015 (6) TMI 504 - AT - Central ExciseRefund claim - Interest on delayed refund - Held that:- Refund claim was filed on 19/2/2009 and same was sanctioned on 30/9/2009. Hence there is apparent delay in sanctioning refund claim. It is observed that the refund is against pre-deposit of amount as directed by the Tribunal in some other matter. Appellant filed refund claim alongwith self-attested copies of TR-6 Challan and same was sufficient for sanctioning the refund claim for simple reason that the pre-deposit was ordered by the Tribunal and the same was deposited and Tribunal has accepted the compliance of such deposit. Therefore there is absolutely no dispute as regard deposit of such amount. In such circumstances the self attested copy of TR 6 Challan were sufficient for sanctioning of refund claim of pre-deposit amount within the stipulated time period of three months. - Moreover, if the sanctioning authority is of view that the departmental attested copies of TR6 Challan are required, he could have asked the same well within the time period of three months which he failed to do. - appellant is legally entitled for interest on the refund claim for the period beyond three months from the date of filing of application of refund till the sanction of refund claim in terms of 11BB of Central Excise Act, 1944 - Decided in favour of assessee.
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