2016 (2) TMI 651

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.....09.2011 before the Adjudicating Authority, arising out of finalization of a provisional assessment of Customs duty. The said refund claim was rejected by the said authority on the ground that the refund claim was time barred, as the same had not been filed within a period of six months from the date of provisional assessment [date 22.02.2008]. The appellant had preferred appeal against this order before the Commissioner (Appeals), which was rejected on the same ground. The appellant had filed appeal before CESTAT, Ahmedabad contending that since the refund arose on account of finalization of provisional assessment, the refund of the appellant cannot be considered as time barred. CESTAT has upheld the appellant's contention and allowed the ....

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....submits that the refund was sanctioned in this matter consequent to an earlier order of the Tribunal. Therefore, the time period of 3 months should be reckoned from the said date of the Tribunal order. He also argues that the appellant had not claimed interest of refund in the first round of litigation, and therefore, they are not eligible for the same. 5. At this juncture, the Learned Counsel for the appellant draws the attention of the bench to the earlier order of the CESTAT dated 04.07.2014 and submits that the Hon'ble Tribunal allowed the appeal of the appellant with consequential relief, if any, in the said order. Therefore, he contents that it is not a remand order and the refund should be sanctioned by the Department as per the p....

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.... "The dispute between the appellant and the revenue was settled by the Tribunal in favour of the appellant vide its Order No. 470/2000/B dated 29.03.2000 When their appeal was allowed with consequential relief. As such, appellant became entitled to refund of Rs. 3,20,473/- which was sanctioned by the Deputy Commissioner vide his Order dated 08.04.2002. However, they were not given any interest on the said refunded amount. Being aggrieved with the said order on the point of interest appellant filed an appeal before Commissioner (Appeals). Appellate authority observed that the appellate did not make any request or grant of interest at the time of filing refund claim and as the order of Deputy Commissioner did not discuss the issue of inter....