TMI Blog2007 (1) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order]. - Both the appeals are involved a common issue and hence heard together and disposed of by this common order. 2. Briefly stated the facts are that the assessee filed claim for refund of Rs. 1,34,805/- on 16-12-99 which was sanctioned by the adjudication order dated 2-2-2000 passed by the Asstt. Commissioner of Cen. Excise, Pune but adjusted against Government dues as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst this order that the Revenue has preferred Appeal No. E/2642/05. 3. Vide a separate Order-in-Original No. 143/Refund/CEX/2005 dated 16-11-2005, the Asstt. Commissioner sanctioned the claim without sanctioning the interest on the ground that the Revenue had filed appeal against Order-in-Appeal dated 28-4-2005. Against this order, the assessee filed appeal before the Commissioner (Appeals) wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, on such duty from the date immediately after the expiry of 3 months from the date of receipt of such application till the date of refund of such duty . In this case, the date of receipt of the application for refund is 16-12-99 and the duty ordered to be refunded was not refunded within the period of 3 months from 16-12-99, although the refund claim was sanctioned, for the reason that the amo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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