Refund claims should be disposed of within three months. No refund claim to be withheld on the ground that appeal has been filed unless stay has been obtained

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....here is considerable delay in disposal of refund / rebate claims. You may recall that tin-provisions have been made in the Central Excise Act, 1944 to grant interest if the refund claim is not sanctioned within 3 months from the date of receipt of the application. In view of this, it is absolutely necessary that the refund claims should be dispose, of within three months. 2. In this regard, the B....