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2015 (6) TMI 867 - CESTAT NEW DELHI

2015 (6) TMI 867 - CESTAT NEW DELHI - TMI - 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 show cause notice has been issued whereas refund claim has been required to be entertained within three months from the date of filing of the refund claim. But nothing was done in three months therefore, the .....

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ssee. - Appeal No. E/50158/2014 - FINAL ORDER 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 of interest on delayed refund. 2. The facts of the case are that the appellant has filed the refund claims in the months of March/April,2002, thereafter a show cause notice dated 11.10.2002 was issued and re .....

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cating authority sanctioned the refund claim 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 refund claims. But the said claim of interest was rejected by both the lower authorities, therefore, appellant is before me. 3. Ld. Counsel for the appellant submits that the Issue is no more res Integra as held .....

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