TMI Blog2013 (6) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... er dated 12-6-2006 of the Commissioner (Appeals), who had directed sanction of Rs. 4,36,364/- to the assessees by setting aside the direction of the adjudicating authority for credit of the above mentioned amount to the Consumer Welfare Fund. It is not for the first time that the assessees claimed refund of the amount in question only in September, 2008, since claim for the amount ultimately sanct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Oil Companies such as IOCL, BPCL and HPCL. Vide letter dated 18-4-2000, the assessees requested for provisional assessment for the period 1-4-2000, since the oil companies have fixed provisional price for the cylinders supplied by the assessees during 2000-2001. The provisional assessment was ordered on 4-5-2000. The assessees executed a bond along with bank guarantee on 21-8-2000 as required unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd, in view of the bar of unjust enrichment being attracted against the assessees. Against this order, the assessees appealed to the Commissioner (Appeals), who vide his order-in-appeal No. 116/2006, dated 12-6-2006, inter alia set aside the Assistant Commissioner s order crediting the refund amount for the period from 21-8-2000 to 31-5-2001, to the Consumer Welfare Fund and directed the Assistant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t are precluded from questioning/contending the correctness or otherwise of the order-in-appeal. He, therefore, allowed the appeal of the assessees and set aside the rejection of the refund claim of Rs. 4,66,461/-. Pursuant to this order, the assessees filed the claim for refund on 26-9-2008, which was received in the office of the Assistant Commissioner on 29-9-2008 and refund of Rs. 4,42,122/- ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessees claimed refund of the amount in question only in September, 2008, since claim for the amount ultimately sanctioned although reduced, was filed in 2006 June itself. It is clear that there has been a delay in sanction of the refund in December, 2008, well beyond the statutory period of three months. Therefore, the assessees claimed for interest at the appropriate rate due to the delay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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