9911796707
TMI Blog2007 (1) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... e, for the Respondent. [Order]. - Both the appeals are involved a common issue and hence heard together and disposed of by this common order. 2. Briefly stated the facts are that the assessee filed claim for refund of Rs. 1,34,805/- on 16-12-99 which was sanctioned by the adjudication order dated 2-2-2000 passed by the Asstt. Commissioner of Cen. Excise, Pune but adjusted against Governme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It is against this order that the Revenue has preferred Appeal No. E/2642/05. 3. Vide a separate Order-in-Original No. 143/Refund/CEX/2005 dated 16-11-2005, the Asstt. Commissioner sanctioned the claim without sanctioning the interest on the ground that the Revenue had filed appeal against Order-in-Appeal dated 28-4-2005. Against this order, the assessee filed appeal before the Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Official Gazette, on such duty from the date immediately after the expiry of 3 months from the date of receipt of such application till the date of refund of such duty". In this case, the date of receipt of the application for refund is 16-12-99 and the duty ordered to be refunded was not refunded within the period of 3 months from 16-12-99, although the refund claim was sanctioned, for the rea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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