2022 (3) TMI 1161

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.... for refund claiming Rs. 1,03,10,908/- (Rupees One Crore Three Lakhs Ten Thousand Nine Hundred and Eight only) for the period 26/11/2012 to 31/03/2014, which claim was rejected by the adjudicating authority vide Order-in-Original No. 05/2015-CE dated 28/09/2015, against which an appeal was filed before the First Appellate Authority. The First Appellate Authority vide Order-in-Appeal dated 18/09/2017 directed the adjudicating authority to process the refund after holding that the appellant was entitled to the refund as claimed with a direction to verify the claim of the appellant with regard to the limitation. A consequential Order-in-Original was passed on 04/04/2018 whereby a refund of Rs. 23,15,352/- (Rupees Twenty Three Lakhs Fifteen Tho....

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..../07/2020) as per the directions in Order-in-Appeal dated 18/09/2019 (supra) had however sanctioned a refund of Rs. 21,84,217/- (Rupees Twenty One Lakhs Eighty Four Thousand Two Hundred and Seventeen only) for the quarter ending 30/06/2013 and Rs. 21,08,262/- (Rupees Twenty One Lakhs Eight Thousand Two Hundred and Sixty Two only) for the quarter ending 30/09/2013 and interest of Rs. 16,70,205/- (Rupees Sixteen Lakhs Seventy Thousand Two Hundred and Five only). Still not satisfied, the appellant approached the First Appellate Authority once again, who, vide impugned Order-in-Appeal dated 16/04/2021 directed the adjudicating authority to calculate the interest from the date of receipt of refund application and that the refund and interest for ....