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TMI Blog2022 (11) TMI 750X X X X Extracts X X X X X X X X Extracts X X X X ..... j, Authorised Representative for the respondent ORDER The issue in this appeal is whether interest for delayed refund has been rightly granted for the correct period of delay. 2. The brief facts of the case are that the appellant is an Export Oriented Unit (EOU) engaged in the manufacture and export of freeze dried, dehydrated and quick frozen fruits, vegetables, culinary herbs and spices. As t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal dated 24.05.2018 was pleased to allow the refund claim. Revenue carried the 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 Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication of refund, which was filed as stated herein above during November, 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 communic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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). Thus, the appeal is allowed. The impugned order is modified. Accordingly, I direct the Adjudicating Authority to grant the amount of interest within a pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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