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TMI Blog2018 (5) TMI 1354X X X X Extracts X X X X X X X X Extracts X X X X ..... ndal: The appellant is in appeal against the impugned order wherein interest on delayed refund has been rejected by the authorities below. 2. The facts of the case are that on persuasion of the department is that the appellant is not entitled to avail cenvat credit. The appellant reversed an amount of Rs. 5,92,815-/ under protest and filed the refund claim on 22.01.2014, thereafter, a show caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Rs. 5,92,815/- after three months from the date of filling the refund claim i.e. 22.01.2014 till its realization. Both the authorities below have rejected the claim of interest on the premise that as refund claim has been sanctioned in pursuant to the order of the Commissioner (A), therefore, they are not entitled to claim interest for the earlier period. Against the said order, the appellant is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the ld. Commissioner (A), the refund claim has been sanctioned and interest for delayed refund has already be given to the appellant. He also submits that the facts in the case of Ranbaxy Laboratories Ltd. (Supra) is not applicable to the facts of this case, in that circumstances, the appeal is to be dismissed. 5. Heard the parties and considered the submissions. 6. After appreciating the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate claim as well as refund claim. In that circumstance, I hold that the ruling given by the Hon'ble Apex Court in the case of Ranbaxy Laboratories Ltd. (Supra) is applicable to the facts of this case. Admittedly, the refund claim has been sanctioned to the appellant with a delay i.e. three months after filing the refund claim i.e. 22.01.2014. In that circumstances, the appellant is entitled to cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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