2022 (11) TMI 750

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.... the appellant Sh. Mahesh Bhardwaj, Authorised Representative for the respondent ORDER The issue in this appeal is whether interest for delayed refund has been rightly granted for the correct period of delay. 2. The brief facts of the case are that the appellant is an Export Oriented Unit (EOU) engaged in the manufacture and export of freeze dried, dehydrated and quick frozen fruits, v....

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....The appellant contested the rejection before the Commissioner (Appeals), who vide order-in-appeal dated 24.05.2018 was pleased to allow the refund claim. Revenue carried the matter before the Tribunal in Excise appeal No. 53203/2018 on the ground that the Commissioner (Appeals) have not taken into consideration the fact that the previous order of this Tribunal dated 28.09.2017 [(which was relied u....

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....eriod of interest, learned Counsel points out that instead of considering the date of original application of refund, which was filed as stated herein above during November, 2015 to March, 2016, the date of application for refund has been taken as 07.08.2019, which is actually the date of reminder after passing of the final order by this Tribunal. The appellant had also filed an application for re....