2018 (12) TMI 379

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....Respondent (s): Shri M. S. Dhindsa, AR ORDER Per: Mr. Ashok Jindal The appellant are in appeals against the impugned orders wherein the interest on delayed refund has been rejected to them. 2. The facts of the case are that the appellant filed two refund claims for the period 01.01.2009 to 31.03.2009 and 01.04.2009 to 30.06.2009 under Notification No. 17/2009-ST respectively for refund....

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....claim of refund, but, rejected the claim of interest on delay. The order of rejected claim of interest on delayed refund was also affirmed by the Ld. Commissioner (Appeals) of the order dated 31.01.2018. Against the said order, the appellant is before me seeking interest on delayed refund after three months from the date of filing refund. 3. Ld. Counsel appearing on behalf of the appellant subm....

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....efund claims in form ARE-1 was not the issue raised in the show cause notice, therefore, the appellant are entitled to claim interest on delayed refund after 3 months of the filing of refund claims in terms of the decision of the Hon'ble Supreme Court in the case of Ranbaxy Laboratories Ltd. Vs. Union of India - 2011 (273) ELT 3 (S.C.). 4. On the other hand, the Ld. AR for the Revenue submits t....

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.... refund claims were sanctioned, the interest on delayed was denied on the ground that the appellant has not filed refund claims in form ARE-1 at the time of filing of refund. Therefore, they are not entitled to interest on delayed refund. I have gone through the records, I find that while issuing show cause notice to deny the refund claims of the appellant, no issue was raised that the refund clai....