TMI Blog2011 (9) TMI 868X X X X Extracts X X X X X X X X Extracts X X X X ..... from the date of sanction subsequently. This is the view taken by the Tribunal in several cases including that of the same assessees as seen from - [2008 (3) TMI 191 - CESTAT, CHENNAI]. Since the refund was sanctioned only in Oct.’10, while the claim for refund was made on 26-3-2002, there is no dispute that there is an inordinate delay in grant of the refund, thereby justifying the assessee’s cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Dipped Tyre Cord fabrics . The demand of 1996 was set aside in 1998 and on 26-3-2002, the assessees filed a claim for refund of duty amount paid by them which was rejected by them as time-barred as well as on unjust enrichment. The Tribunal dismissed the appeal of the Revenue against the order of the Commissioner (Appeals) dated 12-5-1998, whereby he set aside the demand confirmed by the adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te authority; hence this appeal. 4. I find that the claim for refund was filed on 26-3-2002 and the legal position is that the three months period for grant of refund is to be calculated from the date of making an application for refund and not from the date of sanction subsequently. This is the view taken by the Tribunal in several cases including that of the same assessees as seen from - 2008 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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