2021 (5) TMI 952

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.... JINDAL, MEMBER (JUDICIAL) Present for the Appellant: Mr. Udayan Choksi, Advocate Present for the Respondent: Mr. Bhasha Ram, Authorized Representative ORDER The appellants are in appeal against the impugned orders. As both the appeals are having common issue, therefore, both are decided by a common order. 2. The facts in Appeal No. ST/60447/2020 are as follows: The appellant fil....

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....efund claim and partly rejected, but on appeal by the appellant, the ld. Commissioner (Appeals) vide order dt. 01.07.2020 allowed the refund claim to the appellant, but did not consider the claim of interest raised by the appellant. Against the order of non-consideration of the issue of interest or rejection of payment of interest, the appellant is before this Tribunal. 3. The facts in Appeal N....

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.... Against the order of non-consideration of the issue of interest or rejection of the issue of interest, the appellant is before this Tribunal. 4. The ld. Counsel for the appellants submits that as the issue in both the appeals is common, therefore, in the light of the decision of the Hon'ble Apex Court in the case of Ranbaxy Laboratories Limited vs. CCE - 2011 (273) ELT 3 (SC), the appellants a....

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....ithin three months from the date of filing of the refund claim and the same is not sanctioned, then the Revenue has to pay the interest thereon on till its realization after three months from the date of filing of the refund claim although there may be litigation in the matter. Admittedly, the appellants have filed the refund claims during the period 2006-09 and 2009-10 respectively and the same h....