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TMI Blog2018 (1) TMI 360X X X X Extracts X X X X X X X X Extracts X X X X ..... aim was adjusted against the confirmed demand which was already stayed by the Tribunal, admittedly the said action of the adjudicating authority was with an intention to delay the handing over the refund to the assessee. The Assistant Commissioner to pass afresh order - appeal allowed by way of remand. - E/87456/13 - A/91472/17 - Dated:- 4-12-2017 - Ms. Archana Wadhwa, Member (Judicial) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch as the earlier confirmed demand had already been stayed. As a result of the said order of the Commissioner, Revenue actually refunded the amount to the appellant on 29.12.2011. 2. The dispute in the present appeal relates to the interest claim from the date of sanction of the refund claim dated 08.02.2011 and actual handing over of the amount i.e. on 29.12.2011. The appellate authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. v. CCE Meerut - 2014 (301) ELT 542 (Tri. Del.) wherein the Tribunal while dealing with an identical situation and after taking note of precedent decision, held in favour of the assessee. Learned Advocate has also relied upon the decision of the Hon ble High Court of Gujarat in the case of Purnima Advertising Agency Pvt. Ltd. v. Union of India - 2016 (42) S.T.R. 785 (Guj.). However he fairly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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