“7. In this case the Ld. Commissioner (A) hold that the refund claim has been sanctioned within three months from the date of filing of the documents by the appellant. Therefore, refund is paid to the appellant within time and no interest is payable. I also find that it is an admitted position that appellant filed the refund claim on the entire amount on 31.07.2009. Initially, the refund claim was rejected on the ground that refund claim is not within time and hit by bar of unjust enrichment and appellant has not refunded the entire amount of advance received and after retaining the amount of Rs 4,24,78,264/- the said amount has been returned by the appellant only on 26.05.2011. The issue raised by the Ld. AR that firstly the point of taxation is to be decided in this matter. As it has been held by the authorities below that refund claim filed by the appellant is within time and same has been accepted by the Committee of Commissioners. Therefore, issue is point of taxation has already been decided and same is not subject matter before me. Therefore, contention of the Ld. AR that matter is to be transferred to the division bench is not acceptable. Now, I come to the issue whether appellant is entitled for interest for delayed refund. Now the factual matrix of the case it is an admitted position that while rejecting their refund claim by the Adjudicating Authority the appellant was retaining the amount of Rs.4,24, 78,2641with them and table incorporated in the order-in-original showing the date of payment by the appellant to the service recipient of the advance received by them. As per the table, the appellant has returned the amount of Rs.6,11,41,066/before filing the refund claim and a sum of Rs.4,37,66,6701-
