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TMI Blog2021 (6) TMI 705X X X X Extracts X X X X X X X X Extracts X X X X ..... d various services namely Transport & Port services and paid service tax thereon. In terms of Notification No. 41/2007-ST dated 06.10.2007, the appellant filed seven refund claims for the various periods during 2007 to 2010. The said refund claims were rejected on various grounds and the matter travelled up to this Tribunal and this Tribunal vide Final Order No. 60822-60824/2019 dated 16.10.2019 had allowed the refund claim to the appellant alongwith consequential relief. In consequent to the order of this Tribunal, the appellant filed a letter claiming that the refund Instead of sanctioning the refund to the appellant, the Respondent issued two show cause notices dated 30.01.2020 and 23.04.2020 for entertaining the refund claim. Thereafter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the appellant have become infructuous, therefore, the same are to be dismissed as infructuous. 6. He further submits that there is no prayer by the appellant in prayer clause to grant interest on delayed refund, therefore, the interest is not payable to them. 7. With regard to the merits of the case, he supported the impugned order and submits that the authorities below have rightly rejected the refund claims of Rs. 9,61,121/-. Therefore, he prayed that the appeal is to be dismissed. 8. Heard the parties and considered the submissions. 9. On careful consideration of submission made by both sides, I find that initially the appellant had filed seven refund claims but were decided by a common order, therefore the appellant has filed f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be appreciated. Further, these type of actions put burden on the Govt. Of India monetarily and otherwise. Further, the department looses the faith of the society. Accordingly, the impugned proceedings are concluded against the appellant qua rejection of refund claim of Rs, 9,61,121/- and denial of interest are set-aside. 11. In these terms, the refund claim of Rs. 9,61,121/- is allowed. As the appellant has filed refund claims during the period 2007 to 2010 and is entitled for the said refund claims, the appellant is also entitled interest on delayed refund after 3 months from the date filing the refund claim till its realization in terms of the decision of the Hon'ble Apex Court in the case of Ranbaxy Laboratories Ltd. Vs. Union o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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