2011 (5) TMI 864
X X X X Extracts X X X X
X X X X Extracts X X X X
....u, SDR, for the Respondent. ORDER The assessees herein filed a claim for refund of Rs. 1,60,286/- for the quarter Oct., 2007 to December 2007 on 4-2-2008 which was rejected vide Order-in-Original dated 12-3-2008. The Commissioner (Appeals) set aside the adjudication order and remitted the case to the lower authority. Once again, the claimants/assessees filed claims for refund on 6-2-2009. Ho....
X X X X Extracts X X X X
X X X X Extracts X X X X
....upport the refund claim and since the refund was sanctioned within a period of 3 months, he held that there was no delay in grant of refund and therefore the assessees were not entitled to claim interest. The Commissioner (Appeals) rejected the appeal against the denial of the claim for interest on the ground that Notification No. 5/2006-C.E., dated 14-3-2006 covering claims for refund of unutiliz....


TaxTMI
TaxTMI