TMI Blog2015 (11) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... 066/- after three months from 31.07.2009 till 28.10.2013. For the amount of ₹ 4,37,66,670/- the appellant is entitled for interest for the period 28.09.2010 to 28.10.2013. On the amount ₹ 4,24,78,264/- the appellant is entitled to claim of interest for the period 26.05.2011 to 28.10.2013. - appellant is entitled to claim interest - Decided in favour of assessee. - Appeal No. ST/53000/2014-ST(SM) - FINAL ORDER NO. 52717/2015-ST(SM) - Dated:- 25-8-2015 - Shri Ashok Jindal, Member (Judicial) For the Petitioner : Shri Bimal Jain, Advocate For the Respondent : Shri M.S. Negi, DR ORDER Per Ashok Jindal: The appellant is in appeal against the impugned order rejecting their claim of interest on delayed refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... releasing the refund and various reminders were given. On 02.09.2013 a personal hearing was granted to the appellant and thereafter on 28.10.2013 refund claim was sanctioned. The appellant claim is that they have not received the refund claim along with interest. Therefore, appellant filed an appeal before the Ld. Commissioner (A) for granting interest on delayed refund. The Ld. Commissioner (A) vide order dated 21.02.2014 rejected the claim of interest on the ground that refund was allowed within three months from the date of submission of documents by the appellant. Aggrieved from the said orders appellant is before me. 4. The Ld. Consultant appearing on behalf of the appellant submits that in this case the appellant has filed refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the amount of advances received by them only on 27.05.2011, therefore, they can claim the interest only after the said date or after three months of the date when he paid the advances received from ICICI bank. 6. Heard the parties. Considered the submission. 7. In this case the Ld. Commissioner (A) hold that the refund claim has been sanctioned within three months from the date of filing of the documents by the appellant. Therefore, refund is paid to the appellant within time and no interest is payable. I also find that it is an admitted position that appellant filed the refund claim on the entire amount on 31.07.2009. Initially, the refund claim was rejected on the ground that refund claim is not within time and hit by bar of un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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