2017 (1) TMI 381

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....sel for the Petitioner. Mr. Srinivas Kotni, Advocate along with Mr. Sridhar Potarajy, Mr. Goichangpou Gangmei, Advocate. Mr. Arjun Singh and Ms. Sindoora VNL, Advocates for the Respondents. ORDER The question of law sought to be urged by the appellant /revenue is that:-   "Whether the CESTAT fell into error in directing payment of interest upon the delayed refund as required under....

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....ents by the appellant. Therefore, refund is paid to the appellant within time and no interest is payable. I also find that it is an admitted position that appellant filed the refund claim on the entire amount on 31.07.2009. Initially, the refund claim was rejected on the ground that refund claim is not within time and hit by bar of unjust enrichment and appellant has not refunded the entire amount....

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....fund claim by the Adjudicating Authority the appellant was retaining the amount of Rs. 4,24, 78,2641- with them and table incorporated in the order-in-original showing the date of payment by the appellant to the service recipient of the advance received by them. As per the table, the appellant has returned the amount of Rs. 6,11,41,066/- before filing the refund claim and a sum of Rs. 4,37,66,6701....

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....rding this, learned counsel stresses that Section 11B mandates that the application be lodged within one year and should be complete in respect of matters prescribed under the rules. It is pointed that the assessee was aware of this requirement and it completed the application by furnishing all documents in the first instance on 30.11.2009 and thereafter on different dates in 2011 and 2012. 4. ....