TMI Blog2018 (6) TMI 638X X X X Extracts X X X X X X X X Extracts X X X X ..... .12.2008 and resubmitted on 26.3.2010, the assessee would be eligible for interest on the delay of refund from three months from the date of initial submission of the refund claim. The refund was sanctioned on 11.6.2013 and the assessee would be eligible for interest on the delayed refund three months after the date of filing of the resubmitted refund claim which is 26.3.2010 - since department were not able to process the claim unless the assessee resubmitted the claim, Department cannot be burdened to pay interest from 5.12.2018 to 26.3.2010. Unjust enrichment - Held that:- The assessee has produced Chartered Accountant’s certificate along with necessary documents. The same has been verified by the refund sanctioning authority and has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nctioned as refund. The Assistant Commissioner vide order dated 8.7.2013 informed rejection of the request to grant interest on the amount refunded. Against this, the assessee preferred an appeal to the Commissioner (Appeals) for grant of balance refund amount of ₹ 3,79,480/- and also to grant interest upon the already sanctioned refund. The Commissioner (Appeals) vide impugned order dated 17.2.2014 rejected the assessee s appeal. Hence assessee has filed Appeal No. E/41031/2014. 2. On behalf of the assessee, ld. Counsel Shri S. Sivakmar submitted that the assessee had filed the refund claim on 5.12.2008. It was returned with direction for rectification of defects and the same was resubmitted on 20.10.2010 along with necessary docu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee is eligible for interest on the delayed refund after three months after the date of filing of refund claim. The Board vide its Circular No. 268/51/2002-CX-08 and Circular No. 670/61/2002-CEX dated 1.10.2002 has clarified that assessee would be eligible for interest for any refund sanctioned beyond the period of three months. 3. The ld. AR Shri R. Subramaniam reiterated the grounds of appeal. He submitted that the refund claim was initially filed on 5.12.2008 and was later resubmitted only with much delay on 20.11.2010. There is much delay in resubmitting and therefore the Commissioner (Appeals) has erred in observing that the refund claim is not barred by limitation. Further, the Chartered Accountant s certificate ought not to hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t from 5.12.2018 to 26.3.2010. 7. With regard to the issue of unjust enrichment, the assessee has produced Chartered Accountant s certificate along with necessary documents. The same has been verified by the refund sanctioning authority and has sanctioned the refund. Thus, I find no ground to interfere with the order passed by the Commissioner (Appeals) who has allowed the appeal filed by the assessee for refund. Therefore, the appeal (E/436/2011) filed by the department is dismissed. The cross-objection filed by the assessee in the department s appeal is disposed accordingly. 8. The assessee has filed appeal also claiming the balance refund amount which was earlier rejected by the original authority. The original authority has noted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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