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TMI Blog2021 (11) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... Act - HELD THAT:- Section 35FF provides for interest on the amount refundable to an assessee, pursuant to being successful in appeal, does not make any distinction between pre-deposit made by way of cash/ LPA or by way of cenvat credit account - the finding of learned Commissioner (Appeals) is erroneous that no interest is payable whether the pre-deposit is made by way of debit in cenvat credit a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de Final Order No. ST/A/50079/2019-CU (DB) dated 22.01.2019 Appeal No. ST/51754/2015 (DB). In this appeal an amount of ₹ 49,94,990/- had been deposited as pre-deposit. ii) After receipt of the Tribunal's order, the appellant submitted an application vide letter No. PE/501/ADMN/14-15/264 dated 04.02.2019 to the Assistant Commissioner, CGST (Refund Legacy Cell), Nehru Place, New Delhi for gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant in some 48 cases. The Assistant Commissioner did not make any mention of the payment of interest in her order. v) On appeal against the Assistant Commissioner's order, the Commissioner (Appeals-I), Delhi set aside the appropriation of ₹ 34,44,144/- and allowed its refund vide order-in-appeal dated 24.06.2020. vi) However, as regards, the prayer for interest on the amount of refun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount. 6. Accordingly, the finding of learned Commissioner (Appeals) is erroneous that no interest is payable whether the pre-deposit is made by way of debit in cenvat credit account. Accordingly, this appeal is allowed and the impugned order is modified to the extent of denial of interest. 7. I further direct the Adjudicating Authority to disburse the interest @12% per annum (on the refund amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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