2013 (5) TMI 318

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... DGEMENT PER: D.N.PANDA: This appeal is against denial of interest on delayed refund from the date of filing of application. Ld. Counsel prays submits that refund is admissible that refund is admissible from the date of filing and not from the date of rectification of defective application. 2. Revenue's contention is that date of filing of refund application without any defect therein shall be c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d and a proper application comes to record, that date is relevant date for arise of refund with, interest in case refund is delayed. Therefore Revenue is correct to grant interest from the date on which valid application comes to record. We do not find any legal infirmity in the order of the first appellate authority for which appeal of the assessee is dismissed. (Dictated & pronounced in the ope .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X