2013 (5) TMI 318

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..... ord, that date is relevant date for arise of refund with, interest in case refund is delayed. Therefore Revenue is correct. Appeal of the assessee is dismissed. - E/2632/2005 - Final Order No. 55841/2013-EX(PB) - Dated:- 12-3-2013 - Mr. D. N. Panda and Mr. Manmohan Singh, JJ. For the Appellant: Shri Udit Jain, Advocate For the Respondent: Shri M.S.Negi, DR JUDGEMENT PER: D.N.P .....

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..... character of correct claim in the eyes of law, no right accrues to the claimant from the date on which defective application was filed and an opportunity given for removal of defects is a course of natural justice to entertain proper application filed within limitation no interest can be claimed against a defective application. Only on the date when defective application is rectified and a proper .....

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