TMI Blog2022 (11) TMI 750X X X X Extracts X X X X X X X X Extracts X X X X ..... 10.2015 to 23.03.2016. These dates are verified from the evidences available on record. Accordingly, the appellant is entitled to interest from the end of three months from the date of receipt of application by the Department (as mentioned hereinabove) and such interest shall be payable till the date i.e. 04.06.2020 (date of sanction of refund). The Adjudicating Authority is directed to grant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re entitled to refund of proportionate input service tax utilised for export in terms of Rule 5 of Cenvat Credit Rules read with Notification No. 27/2012-ST dated 28.06.2012. Undisputedly, the appellant filed refund claim as follows:- S. No. Refund period Refund filling date Refund Amounts (Rs.) 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter before the Tribunal in Excise appeal No. 53203/2018 on the ground that the Commissioner (Appeals) have not taken into consideration the fact that the previous order of this Tribunal dated 28.09.2017 [(which was relied upon by the Commissioner (Appeals)] was not appealed against due to monetary limits. The Revenue s appeal was rejected by the Division Bench of this Tribunal vide Final order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2015 to March, 2016, the date of application for refund has been taken as 07.08.2019, which is actually the date of reminder after passing of the final order by this Tribunal. The appellant had also filed an application for rectification in the order in appeal, which was rejected by the Commissioner (Appeals) by communication dated 17.03.2022. Being aggrieved, the appellant is before this Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the date of receipt of application by the Department (as mentioned hereinabove) and such interest shall be payable till the date i.e. 04.06.2020 (date of sanction of refund). Thus, the appeal is allowed. The impugned order is modified. Accordingly, I direct the Adjudicating Authority to grant the amount of interest within a period of 45 days from the date of receipt of copy of this order. 9. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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