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TMI Blog2018 (1) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of refund - appeal disposed off. - E/55747/2014-EX(DB) - Final Order No. A/70499/2017-EX(DB) - Dated:- 15-5-2017 - Shri Anil Choudhary, Member (J) and Anil G. Shakkarwar, Member (T) Shri Atul Gupta, Advocate, for the Appellant. Shri Pawan Kumar Singh, Supdt. (AR), for the Respondent. ORDER [Order per : Anil Choudhary, Member (J)]. - This appeal arises from Order-in-A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (Appeals). Thereafter, this Tribunal vide Final Order dated 26th April, 2013, Order No. 56502-56503/2013 in appeal No. E/1764-1765/2011, allowed the appeals, observing that the issue is no longer res integra and the same stands settled in favour of the appellant herein, following the ruling of this Tribunal in the case of CCE, Bangalore-III v. Motherson Sumi Electric Wires reported at 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the refund claim in question is transferred vide a letter dated 8th October, 2013, consequent to shifting of business. In the same para the authority have taken notice of Final Order dated 20th April, 2013 of this Tribunal. Thereafter, through the said show cause, appellant have been asked why refund claim should not be rejected. The said refund claim was adjudicated vide Order-in-Original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o entitled to interest on the refund. Accordingly, we clarify that appellant is entitled to interest in addition to the amount of refund which we have granted. We also hold that appellant is entitled to interest of the same, after expiry of 3 months from the date of filing of the refund applications to the Revenue. We further directed the adjudicating authority to grant interest within a period of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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