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BSN Ltd. Versus Commissioner of Central Excise And Service Tax, Jaipur-Ii

2015 (6) TMI 867 - CESTAT NEW DELHI

Refund claim - Unjust enrichment - Held that:- Appellant has filed refund claims in March/April,2002. No Deficiency memo was issued to the appellant for different refund claims and the same has been accepted by the department. Only on 11.10.2002, a s .....

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ant has not supplied required documents is not tenable. - issue is no more res integra wherein it has been held that for delayed refunds, interest is payable after three months from the date of filing the refund claim till its realization. Therefore, .....

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R NO. 50880/2015 - Dated:- 25-3-2015 - Ashok Jindal, Member (J),J. For the Appellant : Shri Bipin Garg, Adv. For the Respondent : Ms Ranjana Jha, AR ORDER Per: Ashok Jindal: Appellant is in appeal against the impugned order rejecting that the claim o .....

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to the Consumer Welfare Fund to the tune of ₹ 62,20,506/-. The said order of adjudicating authority was challenged before the Ld. Commissioner (Appeals), who also affirmed the order of adjudicating authority. Thereafter, an appeal was filed bef .....

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holding that bar of unjust enrichment has been passed by the appellant. Thereafter on 14.08.2012, the refund claims were given to the appellant. The appellant claimed interest on delayed refund after three months from the date of filing of the refun .....

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f Ranbaxy Laboratories Ltd-2011 273 ELT 3 (SC), wherein it has been held that interest on delayed refund is entitled after three months from date of filing of the refund claim. He further submits that the similar issue came up before this Tribunal in .....

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und claim till it was sanctioned. In these circumstances, it is prayed that appeal be allowed with consequential relief. 4. On the other hand, Ld. AR opposed the contention of the Ld. Counsel and submits that the appellant has not provided relevant d .....

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herefore interest is not payable. 5. Heard the parties and considered the submissions. 6. It is admitted fact that appellant has filed refund claims in March/April,2002. No Deficiency memo was issued to the appellant for different refund claims and t .....

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