2021 (7) TMI 1216

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....tive for the Respondent ORDER Learned Counsel for the appellant has mentioned that the issue of interest on late payment of sanctioned refund is involved in this appeal. It is submitted that refund claim of Rs. 16,79,045/- for the period October, 2016 to December, 2016, January to March, 2017 and April to June, 2017 was initially rejected vide Order-in-Original No.30-32/2019 dated 18 April, 2019....

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....deficiencies. However, the subsequent paragraph, as pointed out by learned Counsel for the appellant, is sufficient to reflect that the said deficiencies having been replied with/met with by the appellant and the refund was rejected by Original Adjudicating Authority only for non-compliance of Notification No.41/2012. Same has been dealt with by the Appellate Authority, whose order has been assail....