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TMI Blog2021 (4) TMI 851X X X X Extracts X X X X X X X X Extracts X X X X ..... vestigation, the appellant deposited Rs. 25 lakhs. Show cause notice was issued alleging inter alia undue availment of DEPB. After adjudication, original authority dropped the proceedings vide order dt. 31.10.2017. Thereafter appellants filed a refund claim of Rs. 25 lakhs on 04.01.2018. The refund sanctioning authority allowed the refund but however did not grant any interest. Aggrieved by the denial of interest appellants filed appeal before the Commissioner (Appeals). The department also filed cross objections in the said appeal. Vide order impugned herein the Commissioner (Appeals) set aside the sanction of refund holding that the said amount is paid as duty and that the refund ought to be considered under Section 27 of the Customs Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he department. It is also submitted by her that the department has so far not issued any SCN for recovery of erroneous refund. She relied upon the decision in the case of Lanvin Synthetics Pvt. Ltd. Vs CCE - 2020 (374) ELT 759 (Tri.-Mum.) to argue that when there is no demand confirmed and amount is deposited during the investigation, the same cannot attain the colour and character of duty element. She prayed for allowing the appeal. 3. Ld.A.R Shri S. Balakumar reiterated the findings in the impugned order. 4. Heard both sides. 5. At the outset, it has to be stated that department has not filed any appeal against the order passed by the original authority sanctioning the refund of Rs. 25 lakhs. In the appeal filed by the appellant seekin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f amount deposited under section 129E. - Where an amount deposited by the appellant under section 129E is required to be refunded consequent upon the order of the appellate authority, there shall be paid to the appellant interest at such rate, not below five per cent. and not exceeding thirty-six per cent. per annum as is for the time being fixed by the Central Government, by notification in the Official Gazette, on such amount from the date of payment of the amount till, the date of refund of such amount : Provided that the amount deposited under section 129E, prior to the commencement of the Finance (No. 2) Act, 2014, shall continue to be governed by the provisions of section 129EE as it stood before the commencement of the said Act. 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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