2015 (6) TMI 504

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....esh Nair: This appeal is directed against Order-in-Appeal No. PIII/VM/32/2010 dtd. 16/2/2010 passed by the Commissioner (Appeals), Central Excise, Pune-III Commissionerate wherein Ld. Commissioner rejected the appeal of the appellant. The fact of the case is that appellant filed refund claim on 19/2/2009 for Rs. 90 lakhs in terms of Section 11B of Central Excise Act, 1944 against amount of pre-....

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....rates the findings of the impugned order. He further submits that delay in sanctioning the refund claim is on account of not submitting attested TR-6 challans to the sanctioning authority. Therefore delay is not on the part of Revenue however delay is on part of the appellant, delay occurred due to the non-submission of documents by the appellant therefore appellant is not entitled for claim of in....

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....icient for sanctioning of refund claim of pre-deposit amount within the stipulated time period of three months. Moreover, if the sanctioning authority is of view that the departmental attested copies of TR6 Challan are required, he could have asked the same well within the time period of three months which he failed to do. As of now it is settled law in the case of Ranbaxy Laboratories Ltd. Vs. Un....