TMI Blog2021 (12) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... st has to be paid in terms of Section 11BB of the Act, from end of three months from the date of refund claim. There is no error in the impugned order-in-appeal - Appeal dismissed - decided against Revenue. - Service Tax Stay No. 50180 of 2020 with Service Tax Appeal No. 50747 of 2020-SM - FINAL ORDER NO. 52001/2021 - Dated:- 17-11-2021 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Mahesh Bhardwaj, Authorised Representative for the appellant Shri Abhishek Gupta, C.A. for the respondent ORDER Heard the parties. 2. By virtue of order of NCLT dated 20.04.2018, three companies namely; i) M/s Adhunik Cement Ltd., ii) M/s DCB Power Ventures Ltd., and iii) M/s OCL India Ltd., are merged into M/s Dalmia Cement (Bharat) L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he undersigned to hold so which provides for payment of interest immediately after expiry of three months from the date of filing of refund claim. The Adjudicating Authority has considered the fact of non-submission of copy of NCLT order for not granting the interest from this date. However, this fact does not appeal to me for the reason that the law provides easy remedy for such defects in the form of returning the refund claim back to the appellant with deficiency memo. In this regard, para No. 2.4 of chapter 9 of CBEC‟s Excise Manual of Supplementary Instructions can be referred which provides that It may not be possible to scrutinize the claim without the accompanying documents and decided about its admissibility. If the claim is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in the case of Ranbaxy Lab. wherein it has been held that for delay in granting refund by Revenue for alleged defect or any other flimsy ground, the interest has been allowed as per the statute. If the Revenue finds refund application to be defective or incomplete, the authority should return the refund application alongwith the defect memo. 4. Being aggrieved, the Revenue is in appeal before this Tribunal on the ground that the Commissioner (Appeals) has erred in granting interest from the expiry of three months. It is urged that prior to producing the order of NCLT before the Revenue Authority, different companies cannot be treated as one, or a single assessee. It is also urged that even if the refund application is made prior t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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