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TMI Blog2016 (8) TMI 441X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Appellant but a request has been made to decide the case, on merit as per records. Heard Ld. A.R. for the Revenue. 2. This is an Appeal filed against Order-in-Appeal No.191/PAT/C-Excise/Appeal/2011 dated 08.12.2011 passed by the Commissioner of Central Excise (Appeals), Patna. 3 Briefly stated the facts of the case are that the Appellant was sanctioned refu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner (Appeals) who has upheld the Order of the Adjudicating Authority and rejected their Appeal. Hence, the present Appeal. 4. Ld. A.R. for the Revenue submitted that the Appellant has initially file a refund claim for Rs. 1,16,452/- dated 17.03.2001 and the claim was returned to the Appellant on 24.05.2001 for filling the same with relevant documents. The refund claim wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rat High Court in the Anand Steel Rolling Works Pvt. Ltd. vs. Union of India [2010(258) E.L.T. 218 (Guj.)]. 5. The issues involved in the present Appeal are whether: (i) the Appellant are eligible for interest on expiry of three months from the date of filing of the refund i.e. from 17.06.2001 to 13.05.2008 and not from 13.09.2001 to 13.05.2008 as observed by the lower authority; (ii)&n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of three months from the date of filing of the refund claim. 7. Regarding the eligibility of the rate of interest, I find that the said issue has been considered by this Tribunal in the case of Rajendra Kumar Jain vs. Commissioner of Customs(Port), Kolkata [2013(294) E.L.T. 274 (Tri.-Kolkata)]. This Tribunal taking note of the Judgment of the Honble Supreme Court in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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