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TMI Blog2011 (5) TMI 864X X X X Extracts X X X X X X X X Extracts X X X X ..... ot provide for any grant of interest in the event of delay of grant of refund - Held that:- assessees that non-mention of eligibility to claim interest in the event of delay in sanction of refund in Notification 5/2006-C.E. is not fatal to the claim of the assessees for interest, as Section 11B is the statutory provision which provides that in the event of delay in grant of refund, interest is pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ti Balasundaram, Vice-President Shri M. Rajendran, Advocate, for the Appellant. Shri A.B. Niranjan Babu, SDR, for the Respondent. ORDER The assessees herein filed a claim for refund of Rs. 1,60,286/- for the quarter Oct., 2007 to December 2007 on 4-2-2008 which was rejected vide Order-in-Original dated 12-3-2008. The Commissioner (Appeals) set aside the adjudication order and remitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der, the Deputy Commissioner treated 1-12-2009 as the date for submission/furnishing of required documents to support the refund claim and since the refund was sanctioned within a period of 3 months, he held that there was no delay in grant of refund and therefore the assessees were not entitled to claim interest. The Commissioner (Appeals) rejected the appeal against the denial of the claim for i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g claim for refund, whether Feb., 2008 as claimed by the assessees or Dec 09 as held by the Revenue, will have to be considered for the purpose of determination of delay, if any, in the sanction of the refund and in the event of it being held that there was delay, then only interest becomes payable. The Commissioner (Appeals) has not addressed the issues raised before him in the appeal filed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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