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M/s. Coromandel International Ltd. Versus CC, Vijayawada

2017 (2) TMI 523 - CESTAT HYDERABAD

Interest on delayed refund - Revenue claim that the refund is being made within three months from the date receipt of Final Order of Honorable High Court and therefore, there is no delay on the part of Department to refund the amount - Held that: - the appellants are eligible for interest after three months from the date of filing the refund application 29.05.2001 - the appellant is eligible for interest on the refund amount from 29.08.2001 onwards till the payment of refund 20.10.2009 - appeal .....

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paid duty on the said item. There after they came to know that they were eligible for concessional duty. The appellants then filed refund of the duty paid by them. The application for refund was filed on 29.05.2001, for ₹ 42,19,742/-. The original authority rejected the refund against which the appellant filed appeal before the Commissioner (Appeals) The Commissioner (Appeals) allowed the refund. Against this order the department filed appeal before the Tribunal. The Tribunal remanded the .....

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of Andhra Pradesh by the Department which was also dismissed vide order dated 06.07.2009. The appellants thereafter sought for refund on the basis of this order and the original authority vide order dated 20.10.2009 allowed the refund of ₹ 42,19,742/- but did not allow interest upon the sanctioned refund. It was observed in para 9 of the said Order-in-Original that the refund is being made within three months from the date receipt of Final Order of Honorable High Court and therefore, there .....

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three months after 31.03.2008. Aggrieved by this order, the appellant is now before the Tribunal claiming that the appellant is eligible for interest after three months from date of application of refund. it is also submitted that the appellant has not been paid any interest till this date. 4. On behalf of the Department the Ld. M Chandra Bose reiterated the findings in the impugned order. 5. The Senior General Manager of the appellant Shri. Prasad explained the facts of the case and relied upon .....

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