2018 (1) TMI 300

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....e Appellant(s) Mrs. N. Nagori, A.R. for the Respondent(s) Per: Ashok Jindal Both sides are in appeal. 2. The facts of the case are that the assessee filed refund claim after the order passed by this tribunal on 05.07.2013. The said refund claim was sanctioned by the adjudicating authority on 12.10.2015 by way of Cenvat credit. Against the said order, appeal was filed before the ld. Com....

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....od of limitation is invokable, and the same is pending for decision. In that circumstances, refund claim sanctioned to the assessee is pre-mature. Therefore, the impugned order is to be set-aside. With regard to interest, it is contention of the ld. AR that, as the refund claim has already been sanctioned in Cenvat account, therefore, they are not entitled to claim interest. 4. On the other ....

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....the authorities below has rightly sanctioned the refund claim to the assesse. He further submits that, as the refund has not been granted within three months from the date of application for refund claims, therefore, for the delayed sanction, the assessee is entitled to claim interest as per the decision of the Hon'ble Apex Court in the case of Ranbaxy Laboratories Limited Vs. UOI - 2012 (27) ....

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....g & Printing Mills Pvt. Limited (Supra), ld. Commissioner (Appeal) has rightly sanctioned the refund claim in cash. Therefore, I do not find any infirmity in the order passed by ld. Commissioner (Appeal). 6. With regards to claim of interest on delayed refund, it is an admitted fact that refund claim filed by the assessee on 05.07.2013 has been allowed to them in their Cenvat account on 12.10.2....