2007 (1) TMI 381

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....pellant. Shri Vipin Jain, Advocate, for the Respondent. [Order]. - Both the appeals are involved a common issue and hence heard together and disposed of by this common order. 2. Briefly stated the facts are that the assessee filed claim for refund of Rs. 1,34,805/- on 16-12-99 which was sanctioned by the adjudication order dated 2-2-2000 passed by the Asstt. Commissioner of Cen. E....

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....1999) till the date of refund of the duty. It is against this order that the Revenue has preferred Appeal No. E/2642/05. 3. Vide a separate Order-in-Original No. 143/Refund/CEX/2005 dated 16-11-2005, the Asstt. Commissioner sanctioned the claim without sanctioning the interest on the ground that the Revenue had filed appeal against Order-in-Appeal dated 28-4-2005. Against this order, the a....

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....by the Central Government by Notification in the Official Gazette, on such duty from the date immediately after the expiry of 3 months from the date of receipt of such application till the date of refund of such duty". In this case, the date of receipt of the application for refund is 16-12-99 and the duty ordered to be refunded was not refunded within the period of 3 months from 16-12-99, alth....