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TMI Blog2015 (6) TMI 504X X X X Extracts X X X X X X X X Extracts X X X X ..... g refund claim. It is observed that the refund is against pre-deposit of amount as directed by the Tribunal in some other matter. Appellant filed refund claim alongwith self-attested copies of TR-6 Challan and same was sufficient for sanctioning the refund claim for simple reason that the pre-deposit was ordered by the Tribunal and the same was deposited and Tribunal has accepted the compliance of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one For the Respondent : Shri V K Shastri, Asst. Commissioner (AR) ORDER Per: Ramesh Nair: This appeal is directed against Order-in-Appeal No. PIII/VM/32/2010 dtd. 16/2/2010 passed by the Commissioner (Appeals), Central Excise, Pune-III Commissionerate wherein Ld. Commissioner rejected the appeal of the appellant. The fact of the case is that appellant filed refund claim on 19/2/2009 for ͅ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... K. Shastri, Ld. Asst. Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He further submits that delay in sanctioning the refund claim is on account of not submitting attested TR-6 challans to the sanctioning authority. Therefore delay is not on the part of Revenue however delay is on part of the appellant, delay occurred due to the non-submission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h amount. In such circumstances the self attested copy of TR 6 Challan were sufficient for sanctioning of refund claim of pre-deposit amount within the stipulated time period of three months. Moreover, if the sanctioning authority is of view that the departmental attested copies of TR6 Challan are required, he could have asked the same well within the time period of three months which he failed to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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