2019 (4) TMI 908

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....L. Sharma, Consultant Present for the Respondent: Ms. Tamana Alam, DR PER: S. SRIVASTAVA Certain demands were raised against appellant against which they had deposited an amount of Rs. 60,000/- in cash. The Order confirming the demand was finally set aside by CESTAT vide Final Order No. ST/117-2009-CU(DB) dated 03.03.2009. Consequently, the appellant filed a refund claim claiming refund o....

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....ment. 4. The matter of fact is that the appellants have duly filed refund claim claiming refund of the amount deposited by them as per the demand confirming against them, when the same was set aside by CESTAT. No explanation has been put forth by the Revenue as to why the said refund claim was not adjudicated upon for nearly two years. No explanation comes forth from either the order of the adj....