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TMI Blog2020 (6) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... ed within three months from the date of filing on 18.01.2018 - HELD THAT:- As facts of the case are not in dispute that the appellant initially filed refund claim on 05.10.2010. Although, the said amount has been adjusted against demand in separate proceedings against the appellant and the appellant have succeeded in those proceedings also, therefore, relying on the decision of Hon ble Supreme Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... holding that the amount of refund has already been granted within three months from the date of filing on 18.01.2018. 2. The facts of the case are that vide the order dated 19.10.2004 a demand of ₹ 2,34,16,108/- was confirmed against the appellant. The appellant challenged the order before this Tribunal and this Tribunal vide order dated 24.05.2005 directed the appellant to make a pre-depos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und claim. The appellant filed further claim on 18.01.2018 and 25.04.2018 and the refund claim was sanctioned but no interest was paid after three months from 05.10.2010 till realisation on 25.04.2018 to the appellant on ₹ 50,00,000/- and on ₹ 3,50,00,000/- after three months from 14.11.2007 till 25.04.2018. The appellant filed claim on interest, the same is also rejected. Therefore, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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