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2020 (12) TMI 122 - AT - Central ExciseInterest on delayed refund - Refund of pre-deposit - inordinate delay in sanctioning the refund claim by the authorities - relevant date for calculation of Interest - Section 35FF of Central Excise Act, 1944 - HELD THAT:- The appellant is entitled to claim the refund of ₹ 15 lacs. Furthermore, during the course of arguments, it came to the knowledge of the Bench that the appellant filed the appeal against the order of the adjudicating authority appropriating the amount of refund claim before the Commissioner (Appeals) and intimated to the ld. Commissioner (Appeals) vide letter dt. 12.06.2019 that this Tribunal has allowed the refund to the appellant on 21.05.2019. Instead of taking note of the said fact, the ld. Commissioner (Appeals) dismissed the appeal filed by the appellant without taking note of the decision of this Tribunal on 22.07.2019, whereas the order of this Tribunal was uploaded on the website itself on 01.07.2019. The act of the ld. Commissioner (Appeals) cannot be appreciated. Relevant date for calculation of Interest - HELD THAT:- Admittedly, as per Section 35FF of the Act, the appellant was entitled to claim the interest on delayed refund after three months from the date of the order of this Tribunal. This Tribunal has finally disposed of the appeal of the appellant on 05.07.2018 - thus appellant is entitled to claim interest from 19.02.2019 the day on which the refund claim was allowed till its realization. Appeal allowed - decided in favor of appellant.
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