2022 (6) TMI 161

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....uperintendent (AR) for the Respondent ORDER The brief facts of the case are that the appellant, during investigation had deposited certain amount of duty. Thereafter the case of demand of duty was continuing and subsequently the demand was dropped by the Commissioner (Appeals). Consequent to dropping of demand, the appellant filed refund claim. The Adjudicating Authority sanctioned the refun....

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....ication. It is his submission that the Adjudicating Authority sanctioned the refund within three months from the date of application therefore, no interest arises in the facts of present case. He placed reliance on the decision of the Hon'ble Supreme Court in the case of Ranbaxy Laboratories Limited vs. UOI - 2011 (273) ELT 3 (SC). 4. I have carefully considered the submissions made by learned ....

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....Appellate Tribunal or any court, the date of such judgment, decree, order or direction;" As per the above clause, the relevant date for filing refund application is one year from the date of order from which the refund arose. In the present case, refund arises only after passing of order-in-appeal by the Commissioner (Appeals) dropping the demand. Therefore, there is no occasion to give refund ....