TaxTMI 
TaxTMI 
2008 (1) TMI 82
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.... in terms of provisions of Rule 5 of Cenvat Credit Rules, 2002 read with Notification No.11/2002-CE. (N.T.) dated 31-3-2002, the Respondent filed a refund claim for an amount of Rs.16,23,903/-.The sanction order was passed on 12-3-2003. Initially the Basic Excise Duty (BED) was sanctioned and AED amounting to Rs.5,41,301/- had been rejected. Later based on Board's order and also in view of the decision of the Tribunal, Bangalore on 13-1-2004, the AED portion was granted by the Assistant Commissioner in his order dated 23-1-2001. The issue involves the granting of interest. The Original Authority in his order sanctioned only the refund claim due to the party. In the order dated 24-8-2004, the Original Authority sanctioned an amount of Rs.16,....
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.... submitted by the assessee and on his appearance of personal hearing, (v) As it is pronounced in plethora of judgments, the time taken by the assessee in submitting the relevant documents, (enabling the claim to be complete in all respects) should be excluded in calculating the time period for delay. (vi) In the instant case assessee complied with all requirements only on14-7-2004, and the refund was sanctioned on 28-8-2004, hence it can be inferred that the sanction of refund is within time and no interest need to be paid. (vii) Without prejudice to the above discussion it can further be interpreted that :- &nb....
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....the elapse of three months, they issued a Show Cause Notice dated 9-4-2003 asking for certain original documents. This approach is not correct. When three months time has been given, the show cause notice cannot be issued just before the elapse of three months. We are not impressed with the Grounds of Appeal given by the Revenue. The Respondent has stated that all the information which are relevant for sanctioning the claim has been filed along with the original application. Therefore, even if the Department had to verify certain information that should have been got done expeditiously. Moreover the contention of the Revenue that refund in terms of Rule 5 of Cenvat Credit Rules cannot be a refund under Section 11B is not accepted. It has al....