2015 (2) TMI 788

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....against the impugned order wherein their claim of interest has been rejected as it is the contention of the Revenue that refund claim has to be sanctioned within three months from the date of application of refund. 2. The brief facts of the case are that the initial adjudication tool place on 16.6.97 and the said order was appealed before the learned Commissioner (Appeals) who confirmed the order....

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....ted by the lower authorities on the premise that refund claim has been sanctioned within three months from the date of filing of application of refund. Aggrieved from the said order, the appellant is before me. 3. Shri Rajesh Chibber , learned advocate for the appellant appeared before me and submits that as per CBEC Circular No. 802 /35/2004-CX dated 8.12.2004, it has been clarified by the CBEC ....

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....on of the learned Counsel and submits that as the Tribunal has remanded the matter back and adjudication was not finalized. In that circumstances, the refund claim was sanctioned within two months from the date of filing the refund claim. He also relied on certain case laws namely, Union of India vs. UP Twiga Fiber Glass Ltd. [2009 (243) ELT A 27 (SC)]; and J K Cement Works vs. CCE [2004 (170) ELT....