9911796707
TMI Blog2013 (11) TMI 883X X X X Extracts X X X X X X X X Extracts X X X X ..... tually given to the assesse - they would be entitled to get interest from the date of expiry of three months from the date of filing of refund claim - Decided in favour of Assessee. - Appeal No.E/3086-3103/2005-Ex - FINAL ORDER NO.57568-57585/2013 - Dated:- 30-8-2013 - Mrs. Archana Wadhwa and Mr. Manmohan Singh, JJ. For the Appellant : Ms.Vaidehi Sharma, Senior Manager For the Respondent : Shri Sanjay Jain, DR JUDGEMENT PER: ARCHANA WADHWA All the appeals are being disposed of by a common order as they arise out of the same impugned order passed by the Commissioner (Appeals) vide which he has rejected the appeals of claims of interest in respect of rebate claims filed by them. 2. After hearing both sides duly rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claims were sanctioned but the appellants claim of interest was not entertained. The order of the adjudicating authority was upheld by the Commissioner (Appeals) by observing that inasmuch as the rebate claim stands given to the appellants within the period granted by the Tribunal, no interest liability would arise against the Revenue. The said order is appealed against before the Tribunal. 4. After appreciating the submissions made by both sides, we find that admittedly the rebate claims filed by the appellants were sanctioned by the proper officer. However, instead of actually giving the said rebate claim to the appellants, the same was adjusted against the outstanding demands confirmed but even without waiting for the expiry of limitat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case laws on the subject stands considered. As such, by taking note of the Hon ble Gujarat High Court s decision as also Supreme Court s decision, it stands held that the refund claim sanctioned but adjusted against the confirmed demands where the said confirmed demand are subsequently set aside, the assessee would be entitled to the interest from the date of expiry of three months from the date of filing refund claim. Apart from the said decision, we also take note of the decision of the Tribunal in the case of Intas Pharmaceuticals Ltd. Vs. CCE, Ahmedabad-2012 (276) ELT 251 (Tri.-Ahmd.) as also of the Tribunal s decision in the case of CCE, Pune-II vs. Sterlite Industries 2007 (212) ELT 520 (Tri.) and Hon ble Gujarat High Court s decision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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