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TMI Blog2018 (12) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the refund claims have not been filed in form i.e. ARE-1. Therefore, the revenue cannot deny interest on delayed refund on the said ground - the appellant is entitled to interest on delayed refund after 3 months from the date of filing of refund claims till its realization - appeal allowed - decided in favor of appellant. - Appeal No. ST/60612, 60622/2018 - A/63413-63414/2018 - Dated:- 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... documents sought by way of show cause notice have already been supplied alongwith the claim of refund. Thereafter, the refund claims were rejected. On appeal, the Ld. Commissioner (Appeals) also rejected their refund claims vide order dated 27.01.2012. Thereafter, the appellant approach to this Tribunal and this Tribunal vide order dated 02.11.2016 remanded matter back to the adjudicating authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aims on the ground that they have not filed certain documents. In fact, all these documents were already on record and same were filed at the time of filing of refund claims. The Ld. Counsel for the appellant undertook that in pursuant to the show cause notice, they have not filed any documents sought to be demanded in the show cause notice, but, refund claims were rejected on the ground that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t on delayed refund. 5. Heard the parties and considered the submissions. 6. On careful consideration and submission made by both sides, I find that initially refund claims filed on 30.09.2009 and 31.12.2009 respectively alongwith relevant documents, but, two show cause notices were issued to the appellant on 11.02.2010 to deny refund claims for want of certain documents. Later on, after rem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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