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Gabriel India Ltd. Versus Commissioner of Central Excise, Mumbai

2016 (11) TMI 101 - CESTAT MUMBAI

Entitlement of interest - delayed refund - whether appellant entitled to interest from three months of the filing of their refund application till the sanction of the refund? - adjudicating authority with the claim that there is no delay in sanctioni .....

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nctioned the refund on 19.1.2004. Though the refund was sanctioned as per the order of the Tribunal, but it is the same refund claim which was filed on 3.9.2001. This issue is no longer res integra as the Hon’ble Supreme Court in the case of Ranbaxy .....

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hree months of the date of filing the application till the sanction of refund claim - appeal allowed - decided in favor of appellant. - Appeal No. E/148/07-Mum E/CO/85/07-Mum - Order No. A/90666-90667/16/EB - Dated:- 27-9-2016 - Mr. Ramesh Nair, Memb .....

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the interest on the refund already sanctioned. The appellant claimed interest from three months of the filing of their refund application till the sanction of the refund. The adjudicating authority rejected the claim of interest on the ground that th .....

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nal, the appellant filed appeal before the Commissioner (Appeals) who, by upholding the order-in-original, rejected the appeal. Therefore, the appellant is before us. 2. Ms. Anjali Hirawat, learned counsel appearing for the appellant, submits that th .....

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.2004. She submits that now it has been settled in various judgments that the interest under Section 11BB is payable from three months of the date of filing the refund application. She placed reliance on the following judgments:- (i) CCE vs. Ballarpu .....

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Ltd. vs. UOI 2009 (235) ELT 788 (Bom.) affirmed in 2010 (253) ELT A19 (SC); (vi) Siddhant Chemicals vs. UOI 2014 (307) ELT 44 (All.); (vii) Eastern Coils Pvt. Ltd. vs. CCE 2003 (153) ELT 290 (Cal.) affirmed in 2003 (157) ELT A40 (SC); (viii) Intersca .....

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f the Hon ble Calcutta High Court in the case of Eastern Coils Pvt. Ltd. vs. CCE, Kolkata-I 2003 (153) ELT 290 (Cal.). 4. We have carefully considered the submissions made by both sides. We find that the refund claim was filed by the appellant on 3.9 .....

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