2017 (4) TMI 1265

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....The present appeal has been filed by the department against the impugned order dated 11.3.2013 passed by Commissioner (Appeals) whereby the Commissioner (Appeals) has allowed the appeal of the appellant for grant of interest on the refund claim amount. 2. Briefly the facts of the case are that Respondent assessee has filed the refund on 25.3.2009 in terms of Notification No. 5/2006 dated 14.3.200....

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....efund is not quantified and when the amount of eligible refund is not quantified, award of interest by considering the date of filing of the refund claim is not warranted. She further submitted that the decision of the Honble Supreme Court in the case of Ranbaxy Laboratories Ltd relied upon by Commissioner (Appeals) is not applicable in the facts and circumstances of the case. On the other hand, t....