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TMI Blog2022 (3) TMI 1161X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant came to be allowed with consequential relief of interest on delayed refund as per the decision of the Hon ble Apex Court in the case of RANBAXY LABORATORIES LTD. VERSUS UNION OF INDIA AND ORS. [ 2011 (10) TMI 16 - SUPREME COURT] . The authorities have erred in rejecting the refund especially when the order of this Bench has become final. This is a clear case of judicial indiscipline and contrary to the prevalent judicial hierarchical system, which cannot be sustained. The adjudicating authority is directed to grant full refund in terms of the directions of this Bench (supra) with consequential relief if any, including interest under Section 11BB ibid - appeal allowed. - Central Excise Appeal No. 20397 of 2021 - Final Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by rejecting the refund claims for the periods April 2013 to June 2013 and July 2013 to September 2013 on limitation. Simultaneously, the appellant had preferred appeal appeal against the above Order-in-Appeal dated 18/09/2017 before this Bench, and this after hearing, vide Final Order No. 20367/2019 dated 26/04/2019 had ordered that the date of filing of the original application for refund should be considered for reckoning the period of limitation as per which, the appellant s entire claim was held to be within the period of limitation. Consequently, the appeal came to be allowed with consequential relief of interest. 2. The appellant had also filed an appeal against the Order-in-Original No. 01/2018 dated 04/04/2018 wherein a partial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h vide Final Order No. 20367/2019 (supra), the adjudicating authority had worked out a partial refund, a part of which came to be upheld in the impugned Order-in-Appeal, even though the Revenue accepted the Final Order of this Bench (supra) the directions contained in the said order have not been followed in letter and spirits, with the result, the amount which still remains with the Revenue is ₹ 7,77,350/- (Rupees Seven Lakhs Seventy Seven Thousand Three Thousand and Fifty only). With regard to the rejection of the amount of ₹ 93,242/- (Rupees Ninety Three Thousand Two Hundred and Forty Two only), the learned Consultant would submit that the rejection has been made on a totally new ground which was not at all there either in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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