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TMI Blog2022 (6) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... und with interest under Section 35 FF, for which no limitation is applicable. The revenue department cannot retain such amount of Rs. 10 lakhs (in the nature of pre-deposit). Therefore, the original authority is directed to refund Rs. 10 lakhs to the appellant alongwith interest of 12% on the same for the period starting from the date of deposit, till the date of refund. Appeal allowed - decided in favor of appellant. - Excise Appeal No.50537 of 2022 –SM - FINAL ORDER No.50496/2022 - Dated:- 30-5-2022 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Alok Yadav, Advocate for the appellant Shri Mahesh Bhardwaj, Authorised Representative for the respondent ORDER This appeal has been filed by the appellant, M/s Rishabh Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 018-EX(DB) dated 23.5.2018 allowed the appeal filed by the appellant and set aside the entire demand of duty and imposition of penalty. 4. Thereafter, appellant visited the department on several occasions and sought for refund of the amount of Rs. 10 lakhs paid during investigation, since appellant s appeal had been allowed by this Tribunal, and filed an application for refund of Rs. 10 lakhs. Instead of granting refund to the appellant, department issued a fresh show cause notice dated 21.2.2020 to the appellant that the refund claim of Rs 10 lakhs being the amount paid during investigation be not rejected on the ground of time bar, since it was in the nature of duty. The Deputy Commissioner passed the order in original rejecting the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to pay interest after 3 months of the date of passing of final order. 7. The learned counsel for the appellant further contended that refund of amount deposited during the investigation cannot be denied on the ground of time bar even if the words under protest are not mentioned while making the deposit. He also stated that it was only an amount deposited, while the issue was subjudice before the department authorities. Even if the order has been passed by any department authority and the same results in a confirmed demand and has been challenged by the assessee before the Appellate Authority, the amount has to be construed as under protest deposit, because the assessee has chosen not to accept the order confirming the demand but cho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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