TMI Blog2021 (7) TMI 1152X X X X Extracts X X X X X X X X Extracts X X X X ..... very clear as to the interest. The respondents are directed to pay the interest due to the petitioner within a period of four weeks from the date of receipt of a copy of this order - Petition allowed - decided in favor of petitioner. - W.P(MD)No.9574 of 2021 - - - Dated:- 5-7-2021 - Honourable Mrs.Justice J.Nisha Banu For the Petitioner : Mr.V.Ragavachari, Senior Counsel for Mr.Y.Prakash For the Respondents : Mr.B.Vijay Karthikeyan ORDER This writ petition has been filed by the petitioner praying for issuance of a Writ of Certiorarified Mandamus, calling for the records relating to the letters in DIN No.20210281OH000000CFCA, dated 22.02.2021 and DIN No.20210481OH0000666AB7, dated 13.04.2021 on the file of the firs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irst respondent vide the impugned letter dated 22.02.2021 rejected the claim of the petitioner stating that the interest will not accrue from three months from the date of filing the refund claim, but from three months from the date of the Commissioner(Appeals) order. Challenging the said letter, the petitioner has filed the present writ petition with the aforesaid prayer. 3. The learned standing counsel for the respondents would fairly state that since there was no interim order in the appeal filed by the respondents, as per the circular bearing No.276/186/2015-CX.8A dated 01.06.2015 issued by the Government of India the petitioner is entitled for the interest. 4. Heard the submissions made on either side and perused the materials av ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decided that this case does not deserve filing of SLP. The order dated 11-3-2015 of the Hon ble High Court should be implemented forthwith. In this regard, I am further directed to invite your attention to para (3) of Circular No. 572/9/2001-CX, dated 22-2-2001 [2001 (129) E.L.T. (T7)] regarding disposal of refund/rebate claims where application is pending at appellate level, which provides as under :- (3) The cases where refund arises due to order of Commissioner (Appeals) or Commissioner of Central Excise/Customs and decision is taken to contest them before CEGAT. In such cases appeal/stay application should be filed expeditiously well before the expiry of stipulated period of three months (and not waiting for the last date o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter. 8. As rightly pointed out by the learned counsel appearing for the petitioner, the petitioner is afterall asking for his money in terms of the circular issued by the Government of India. I therefore direct the respondents herein to implement the Order-in-Appeal dated 18.02.2020 and disburse the refund due to the petitioner at the applicable rates of interest. This refund shall be made within a period of four weeks from the date of receipt of a copy of this order. 6. Admittedly, there is no interim order in the appeal filed by the respondents and therefore, the petitioner is entitled for the interest as ordered by this Court dated 01.10.2020 in W.P(MD)No.12969 of 2020. But, in spite of the orders passed by this Court and in sp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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