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M/s. I Process Services India (P) Ltd. Versus C.C.E. & S.T. Delhi

2015 (11) TMI 348 - CESTAT NEW DELHI

Claim of interest - Delayed refund - Unjust enrichment - Held that:- As per the table, the appellant has returned the amount of ₹ 6,11,41,066/- before filing the refund claim and a sum of ₹ 4,37,66,670/- were returned on 28.09.2010 and a sum of ₹ 4,24,78,264/- were returned on 26.05.2011. These facts are admitted by both the sides. It is admitted fact that refund claim was sanctioned to the appellant only on 28.10.2013. Therefore, relying on the decision of Ranbaxy Laboratories .....

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f 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. 2. The facts of the case are that appellant received advances from ICICI bank for providing certain services to the tune of ₹ 14,73,86, .....

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22.10.2009 the deficiency memo was issued to the appellant asking certain queries which were replied by the appellant on 30.11.2009. Thereafter, personal hearing was granted to the appellant and finally on 30.06.2011 the refund claim was rejected on the premises that: a) Refund claim is barred by limitation b) The appellant has not refunded the whole of the total advances received by them and have retained a sum of ₹ 4,24,78,264/-, and; c) The refund claim was hit by bar of unjust enrichme .....

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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 o .....

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on 31.07.2009 is within time. Therefore, the date of refund claim is very much relevant to deciding the claim of interest of delayed refund by the appellant. He further submits that order of the Ld. Commissioner (A) holding that refund claim is filed within time has been accepted by committee of Commissioners. Therefore there is no dispute with the delay of claim of the refund. He also submits that the Department kept delaying refund claim on one premise or the other premise and sanctioned the .....

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n Bench of this Tribunal. He further submits that as appellant has returned whole 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 .....

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