2017 (9) TMI 1541

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....he Respondent. ORDER The appellant is in appeal against the impugned order wherein interest claimed by the appellant on abated duty has been rejected and payment of interest for delayed payment was also denied to the appellant. 2.   The facts of the case are that during the period May 2012 and June 2012, the appellant did not pay duty in terms of Pan Masala Packing Machines (Capacity ....

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....;  Heard the parties. 4.   Considering the fact that as per the Pan Masala Packing Machines (Capacity determination and collection of Duty) Rules, 2008, the assessee required to pay duty on 5th day of the month in advance which appellant did not pay in time, therefore, the same was paid alongwith interest. Later on, the abatement claims were filed for that month and abatement claim....

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....find that appellant has claimed interest for delayed refund. On perusal of the record, I find that for the month of May, 2012, the abatement claim was filed on 26/07/2012 and for the month of June, 2012, the abatement claim was filed on 22/08/2012 and the refund claim have been sanctioned on 29/11/2012 which is beyond the three months for sanctioning of refund claims. In that circumstances, the ap....