9911796707
TMI Blog2010 (10) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... itled to claim the interest beyond the period of three months of the date of filing of application for refund claim till the refund claim is realised as held by the lower appellate authority - Accordingly decided in the favour of the assessee - E/2680/2008-SM(BR) - 1252/2010-SM(BR)(PB) - Dated:- 22-10-2010 - Shri Ashok Jindal, J. REPRESENTED BY : Shri Anil Khanna, SDR, for the Appellant. Shri Sparsh Bhargava, Advocate, for the Respondent. [Order (Oral)]. - The Revenue is in appeal against the order of allowing interest on delayed refund by the lower appellate authority . The facts of the case are that the respondents filed a refund claim on accumulated Cenvat credit availed on inputs in manufacture and export of poly s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1944 (1 of 1944). And when the respondents complied with the defect memo, the refund claim was sanctioned within prescribed time limit. Hence, interest is not payable at all. He also relied on Puja Poly Plastic Pvt. Ltd. v. CCE, Kolkatta reported in 2004 (171) E.L.T. 484 (Tri-Kol). 3. On the other hand, the learned advocate for the respondents submitted that the respondents had filed the refund claim on 16-1-07. The refund claim was returned on 5-4-07 seeking some documents/extracts of relevant records are not enclosed with the refund claim. The respondents submitted the refund claim again on 9-4-07 enclosing the documents required by letter dated 5-4-07. Thereafter the refund claim was sanctioned only on 11-10-07. He also submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cuments asked by the deficiency memo dated 5-4-07 on 9-4-07 but thereafter the refund claim was sanctioned only on 11-10-07 which is also beyond three months of the receipt of refund claim again on 9-4-07. As the proper officer has to sanction the claim of refund within three months of the date of application of refund, the respondent is entitled for interest on delayed refund. The case law by the learned DR in the case of Puja Poly Plastics Ltd. cited supra also support the case of the respondents wherein it was held that the assessee is entitled to interest after the expiry of three months from the date of filing the refund claim after removing the defects. In the case of CCE, Hyderabad v. Paris Waves, the Tribunal has dealt with the issu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
