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2015 (6) TMI 504 - CESTAT MUMBAI

2015 (6) TMI 504 - CESTAT MUMBAI - TMI - Refund claim - Interest on delayed refund - Held that:- Refund claim was filed on 19/2/2009 and same was sanctioned on 30/9/2009. Hence there is apparent delay in sanctioning refund claim. It is observed that the refund is against pre-deposit of amount as directed by the Tribunal in some other matter. Appellant filed refund claim alongwith self-attested copies of TR-6 Challan and same was sufficient for sanctioning the refund claim for simple reason that .....

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red, he could have asked the same well within the time period of three months which he failed to do. - appellant is legally entitled for interest on the refund claim for the period beyond three months from the date of filing of application of refund till the sanction of refund claim in terms of 11BB of Central Excise Act, 1944 - Decided in favour of assessee. - Appeal No. E/614/10-MUM - Dated:- 15-4-2015 - Ramesh Nair, Member (J),J. For the Appellant : None For the Respondent : Shri V K Shastri, .....

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/09/EB/CI dated 13/1/2009. The said refund was sanctioned vide Order-in-Original dated 30/9/2009. Aggrieved by the said order inasmuch as refund was sanctioned beyond the prescribed time limit of three months, the appellant filed appeal for claim of interest for the delayed sanction of refund before the Commissioner (Appeals). Ld. Commissioner vide the impugned order rejected the appeal of the appellant, therefore the appellant is before me. 2. When the matter was called for the hearing none app .....

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appellant, delay occurred due to the non-submission of documents by the appellant therefore appellant is not entitled for claim of interest. 4. I have carefully considered the submission made by Ld. A.R. as well as gone through the records. I find that refund claim was filed on 19/2/2009 and same was sanctioned on 30/9/2009. Hence there is apparent delay in sanctioning refund claim. It is observed that the refund is against pre-deposit of amount as directed by the Tribunal in some other matter. .....

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