TMI Blog2009 (5) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... und which arises as a result of finalization cannot be considered as time-barred and clause of unjust enrichment will not be attracted, and directed the lower authorities to refund the excess duty paid by the respondents, Consequent to the direction of the Hon’ble Tribunal, refund claim was sanctioned and was given to the respondents. Respondents were aggrieved by such an order for non-granting of interest on such refund claim, hence filed an appeal. Learned Commissioner (Appeals) after hearing the respondents and going through the case records, came to the conclusion that the respondents have to be paid interest as per the judicial pronouncements made by various Benches. Hence, Revenue is in appeal against such an Order. Held that- impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eved by such an order for non-granting of interest on such refund claim, hence filed an appeal. Learned Commissioner (Appeals) after hearing the respondents and going through the case records, came to the conclusion that the respondents have to be paid interest as per the judicial pronouncements made by various Benches. Hence, Revenue is in appeal against such an Order. 3. Learned JCDR would assail the order on the ground that the relevant date for condition of interest for delayed payment has to be calculated from the expiry of three months from the date of receipt of the Final order. It is her submission that in this case, Tribunal decided the issue finally on 21-6-05 and hence interest if any is payable from that date only. She would s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact that the respondents had filed refund claims well within six months of the finalization of the provisional assessment by the adjudicating authority. We also find that such assessments were being challenged by both sides and it attained finality only on 21-6-05 in the hands of the Tribunal. During the intervening period, the respondents had been filing refund claims regularly and as soon as the quantification was done by the authorities. This would mean that the finalizations as done by the lower authorities was correct and nothing changed on that point and hence the refund claims filed by the respondents being within time, the Revenue is required to pay interest after the expiry of three months from the date of filing of the refund cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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