2006 (9) TMI 477

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..... . This is an appeal against the order of the Commissioner (Appeals) No. RK/159/NGP-B/2004, dated 16-6-2004 upholding the order-in-original of the adjudicating authority No. 41/BHD/2004/R, dated 30-3-2004 rejecting the claim interest of Rs. 2,973/-. 2. Heard both sides. 3. The relevant facts in brief relating to the proceedings are as follows : (a) The refund claim for a sum of Rs. .....

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..... refund from 9-9-1997. The interest was not paid on the ground that the refund has been sanctioned within 3 months from the date of order-in-appeal. 5. Since the Commissioner (Appeals) did not sanction the refund but merely ordered for de novo consideration. The relevant date for interest purpose should be treated as three months after the date of originally filing of their refund claim, namely, .....

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