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2015 (7) TMI 422

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..... r demand of interest on the refund sanctioned, which was already paid by the appellant in pursuant to the OIA. We find the reasons of delay is fully justified and beyond their control due to initiation of another round of proceedings against the appellants. By respectfully, following the Hon’ble Supreme Court decision in the case of Collector, Land Acquisition Anantnag and Another Vs. MST. Katiji .....

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..... notice dated 04.11.2009 was issued for regulating their claim and the adjudicating authority vide OIO No. 89/2010 (R) dated 27.04.10 granted refund. The department reviewed the said adjudication order and filed appeal before the Commissioner (Appeals). In OIA No. 03/2013 dated 04.10.13 the Commissioner (Appeals) allowed the Revenue appeal and held that the refund is time barred and also allowed th .....

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..... on the decision in the case of Collector, Land Acquisition Anantnag and Another Vs. MST. Katiji and Others 1987 (28) ELT 185 (S.C.). 2. On the other hand, the Ld. AR on behalf of Revenue vehemently opposes condonation of delay. He submits that show cause notice issued by the department for recovery of interest in a separate proceedings and is not connected with the OIA. He further submits that .....

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