2013 (7) TMI 743

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..... Appeal No. 10/2012(STC)/ K. Anpazhakan/Commr.(A)/Ahd, dt.13.01.2012. 2. The relevant facts that arise for consideration are that the appellant is a merchant exporter and has filed a refund claim under Notification No.17/2009-ST, dt.7.7.2009 along with relevant documents. The adjudicating authority sanctioned the said refund claim. The adjudicating authority having delayed the sanctioning of refun .....

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..... is under specific notification which does not require following the provisions of Section 11B of Central Excise Act, 1944. It is his submission that if that be so, the question of paying interest to the appellant for delayed refund under Section 11BB will not arise, as the said notification does not provide for payment of interest on delayed refund. He would submit that the decision in the case of .....

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..... al Commissioner (A.R.), I find that in the appellant's own case, there are two decisions of the Tribunal, one recorded by me in an identical issue, to hold that the said decision of the Tribunal in appellant's own case, will prevail. 8. Accordingly, I set aside the impugned order and allow the appeal with consequential relief to the appellant. (Dictated & Pronounced in Court)
Case laws, Deci .....

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