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TMI Blog2022 (5) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... st @ 12%. It is submitted that while passing the said order, this Bench has relied upon the decision in the case of M/s. Parle Agro Pvt. Ltd. vs CGST, NOIDA reported as 2021-TIOL-306- CESTAT-ALL. The said decision entitles the assessee for getting the refund along with the interest that too from the date of deposit of said amount. Learned Counsel has mentioned that to avoid any further litigation due to any different interpretation of the present order, that the present Miscellaneous application is filed praying incorporation of entitlement of the appellant for the impugned refund along with interest @ 12% from the date of deposit thereof. 2. Learned Departmental Representative appearing for the Department has mentioned that the amount in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finality. 31. Section 11D of the Excise Act deals with duties of excise collected from the buyer to be deposited with Central Government. It provides that every person who is liable to pay duty and has collected any amount in excess of the duty assessed from the buyer of such goods in any manner as representing duty of excise, shall forthwith pay the amount so collected to the credit of the Central Government. 32. Section 11DD of the Excise Act deals with interest on the amount collected in excess of the duty. It provides that where an amount has been collected in excess of the duty from the buyer of such goods, the person who is liable to pay such amount shall, in addition to the amount, be liable to pay interest at such rate not belo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a deposit under protest. On similar facts in the cited judgments, such deposits are treated as deposits made 'under protest'. Further more, the Apex Court in the case of Mafatlal Industries Ltd. v. UOI [1997 (89) E.L.T. 247(S.C.)] has clearly ruled that if duty deposits are made during investigation, then it is to be construed as deposit made under protest. The order passed by the Commissioner is legal and proper and there is no infirmity in the same. The appeal is rejected." 5. In view thereof, it is held that appellant is entitled for the refund claim of the amount deposited on 09.07.2018 during investigation along with interest @12% on the aforesaid demand to be calculated from the said date of deposit. With this clarification in the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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