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TMI Blog2021 (5) TMI 952X X X X Extracts X X X X X X X X Extracts X X X X ..... BAXY LABORATORIES LTD. VERSUS UNION OF INDIA AND ORS. [ 2011 (10) TMI 16 - SUPREME COURT] , wherein the Apex Court has cleared that if the assessee filed the refund claim and the same is to be sanctioned within three months from the date of filing of the refund claim and the same is not sanctioned, then the Revenue has to pay the interest thereon on till its realization after three months from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent for the Respondent: Mr. Bhasha Ram, Authorized Representative ORDER The appellants are in appeal against the impugned orders. As both the appeals are having common issue, therefore, both are decided by a common order. 2. The facts in Appeal No. ST/60447/2020 are as follows: The appellant filed refund claims under Rule 5 of Cenvat Credit Rules, 2004 during the period 2006-09. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals) vide order dt. 01.07.2020 allowed the refund claim to the appellant, but did not consider the claim of interest raised by the appellant. Against the order of non-consideration of the issue of interest or rejection of payment of interest, the appellant is before this Tribunal. 3. The facts in Appeal No. ST/60469/2020 are as follows: The appellant filed the refund claim under Rule 5 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue of interest, the appellant is before this Tribunal. 4. The ld. Counsel for the appellants submits that as the issue in both the appeals is common, therefore, in the light of the decision of the Hon ble Apex Court in the case of Ranbaxy Laboratories Limited vs. CCE 2011 (273) ELT 3 (SC), the appellants are entitled to claim the interest on refunds after three months from the date of filing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioned, then the Revenue has to pay the interest thereon on till its realization after three months from the date of filing of the refund claim although there may be litigation in the matter. Admittedly, the appellants have filed the refund claims during the period 2006-09 and 2009-10 respectively and the same have not sanctioned within three months from the date of filing of the refund claim. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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