TMI Blog2024 (1) TMI 939X X X X Extracts X X X X X X X X Extracts X X X X ..... rder not having been produced or copy of TR6 challan not having been produced is raised, other objections in view of copy of order of higher judicial authorities become in consequential. There are nothing wrong in the grants of refund of interest for the period sought by the appellant - the order of Commissioner (Appeals) is upheld - appeal dismissed. - HON'BLE MEMBER (JUDICIAL), MR. SOMESH ARORA And HON'BLE MEMBER (TECHNICAL), C.L MAHAR Shri Sanjay Kumar, Superintendent (AR) for the Appellant Shri J C Patel, Shri Rahul Gajera, Ms. Shilpa Balani, Advocates appeared for the Respondent ORDER SOMESH ARORA In the instant case, the department is in appeal against the order of Commissioner (Appeals), w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent argued that the claim has been correctly allowed by Commissioner (Appeals) in accordance with the decision of jurisdictional High Court of Gujarat. 2. As against this, the Learned AR, in his argument has placed reliance on the decision of Calcutta High Court as reported in V.R Overseas Pvt Ltd-2023 (385) ELT 107 (Cal), to emphasize the point that when objection during processing of refund is raised it will be the date of resolving of objection that will be the date the purposes of deciding relevant date from which interest has to be allowed. It was also his submission that in the instant case some objection was raised by the sanctioning authority as the jurisdictional officer in and around November, 2016 and after resolut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urn of such deposits and which are pending with the authorities will also be treated as simple letters asking for return of the deposits, and will be processed as such. Similarly, bank guarantees executed in lieu of cash deposits shall also be returned. 3.1 The point of emphasis is that if refund of interest becomes due to any depositor consequent upon any court decision, the same needs to be granted on the basis of a simple letter from the person, who has made such deposit requesting the refund of such amount along with attested Xerox copy of order in appeal and attested Xerox copy of the challan. It was his submission that, both the documents Xerox copy of the order as well Xerox copy of the challan was produced by them when initial ..... X X X X Extracts X X X X X X X X Extracts X X X X
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