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TMI Blog2023 (1) TMI 738X X X X Extracts X X X X X X X X Extracts X X X X ..... RAMESH NAIR This appeal is filed against the Order-in-Appeal No. AHM-EXCUS-001-APP-126-2019-20 dated 23.03.2020 passed by the Commissioner (Appeals), Ahmedabad. 2. The facts of the case are that the appellant had filed refund claim of Rs. 91,23,906/- ( Rs. 51,16,092/- towards service tax paid and Rs. 40,07,815/- towards interest of Service tax paid) on account of appeal allowed in their favour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fund claim was sanctioned to the appellant but interest on account of delayed refund was not given to the appellant on the ground that there was no delay in sanctioning of refund amount as per Section 11BB of the Central Excise Act, 1944. On appeal, the Commissioner (Appeals) upheld the order of the Adjudicating Authority, and held that interest liability would arise only after 3 months from the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thout authority of law is eligible to interest from the date of payment of duty to the date of actually payment of refund. He placed reliance on following decisions. * Ebiz.Com Pvt. Ltd. Vs. Commissioner of Central Excise- 2017(49)STR 389 (All) * Binjrajka Steel Tubes Ltd. Vs. Commissioner of Central Excise, Hyderabad-III 2007(218)ELT 563 (Tri. Bang) * AmidharaTexturising (P) Ltd. Vs. Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vision Bench of this Tribunal in Parle Agro (P) Ltd. v. Commissioner, CGST - 2021-TIOL-306-CESTAT-ALL, following the ruling of the Apex Court in Sandvik Asia Ltd. - 2006 (196) E.L.T. 257 (S.C.) = 2007 (8) S.T.R. 193 (S.C.) have held that such amount deposited during investigation and/or pending litigation is ipso facto pre-deposit and interest is payable on such amount to the assessee being succes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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