2015 (6) TMI 867

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....Jha, AR ORDER Per: Ashok Jindal: Appellant is in appeal against the impugned order rejecting that the claim of interest on delayed refund. 2. The facts of the case are that the appellant has filed the refund claims in the months of March/April,2002, thereafter a show cause notice dated 11.10.2002 was issued and refund claims were sanctioned but transferred to the Consumer Welfare Fund ....

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...., therefore, appellant is before me. 3. Ld. Counsel for the appellant submits that the Issue is no more res Integra as held by the Hon'ble Apex Court in the case of Ranbaxy Laboratories Ltd-2011 273 ELT 3 (SC), wherein it has been held that interest on delayed refund is entitled after three months from date of filing of the refund claim. He further submits that the similar issue came up bef....

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....yable. 5. Heard the parties and considered the submissions. 6. It is admitted fact that appellant has filed refund claims in March/April,2002. No Deficiency memo was issued to the appellant for different refund claims and the same has been accepted by the department. Only on 11.10.2002, a show cause notice has been issued whereas refund claim has been required to be entertained within three ....