2021 (8) TMI 302

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....hore Kothari, Advocate for the Appellant Shri Ravi Kapoor, Authorised Representative for the Department ORDER Order-In-Appeal No. BHO-EXCUS-001-APP-236-19-20 dated 31.10.2019 has been assailed by the appellant before this Tribunal. The relevant factual matrix in brief are as follows: A refund claim of service tax amounting to Rs. 21,89,490/- was filed by the appellant on 10.11.2017 on account ....

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....ri, learned Counsel for the appellant and Shri Ravi Kapoor, learned Authorised Representative for the Department. 3. It is submitted on behalf of the appellant that Authorities below have wrongly added the time during which the deficiency memo was issued to the appellant and was replied by him. The interest would have been sanctioned from the date of application i.e. with effect from 10.11.2017 i....

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....led by him under section 11B of Central Excise Act for claiming the refund was immediately returned along with the deficiency memo. The appellant could remove that deficiency not before 14.07.2018. Accordingly, I am of the opinion that said application was complete and proper only on 14.07.2018, to be called as application under section 11B of Central Excise Act, 1944, hence can be considered as b....