2022 (6) TMI 161

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..... ief facts of the case are that the appellant, during investigation had deposited certain amount of duty. Thereafter the case of demand of duty was continuing and subsequently the demand was dropped by the Commissioner (Appeals). Consequent to dropping of demand, the appellant filed refund claim. The Adjudicating Authority sanctioned the refund claim however, the appellant being aggrieved only to t .....

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..... y sanctioned the refund within three months from the date of application therefore, no interest arises in the facts of present case. He placed reliance on the decision of the Hon'ble Supreme Court in the case of Ranbaxy Laboratories Limited vs. UOI - 2011 (273) ELT 3 (SC). 4. I have carefully considered the submissions made by learned Authorised Representative and perused the record. I find that .....

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..... order or direction;" As per the above clause, the relevant date for filing refund application is one year from the date of order from which the refund arose. In the present case, refund arises only after passing of order-in-appeal by the Commissioner (Appeals) dropping the demand. Therefore, there is no occasion to give refund prior to the date of order-in-appeal. Considering that the refund was .....

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