2017 (4) TMI 1265

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The present appeal has been filed by the department against the impugned order dated 11.3.2013 passed by Commissioner (Appeals) whereby the Commissioner (Appeals) has allowed the appeal of the appellant for grant of interest on the refund claim amount. 2. Briefly the facts of the case are that Respondent assessee has filed the refund on 25.3.2009 in terms of Notification No. 5/2006 dated 14.3.20 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... refund is not quantified and when the amount of eligible refund is not quantified, award of interest by considering the date of filing of the refund claim is not warranted. She further submitted that the decision of the Honble Supreme Court in the case of Ranbaxy Laboratories Ltd relied upon by Commissioner (Appeals) is not applicable in the facts and circumstances of the case. On the other hand, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of the judgements cited by the counsel for the assessee, I find that the issue is squarely covered in favour of the appellant by the decision of the Supreme Court in the case of Ranbaxy Laboratories Ltd. cited supra. Following the ratio of the said decision, I hold that there is no merit in the case of the Revenue and therefore I dismiss the appeal of the Revenue.
Case laws, Decisions, Judgem .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X