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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 ..... its realization. The issue is no longer res integra as the Division Bench of this Tribunal in M/S. PARLE AGRO PVT. LTD. VERSUS COMMISSIONER, CENTRAL GOODS SERVICE TAX, NOIDA (VICE-VERSA) [ 2021 (5) TMI 870 - CESTAT ALLAHABAD] , following the ruling of the Apex Court in SANDVIK ASIA LIMITED VERSUS COMMISSIONER OF INCOME-TAX AND OTHERS [ 2006 (1) TMI 55 - SUPREME COURT] 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 successful in appeal, from the date of deposit till the date of refund. The impugned order is not sustainable in the eyes of law - appeal allowed. - Service Tax Appeal No. 10626 of 2020-SM - A/122 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 date of filing of refund application. Ld. Commissioner contended that since in this case, the refund application was filed only on 11-06-2019 and the refund sanctioning authority has sanctioned the refund claim on 11.09.2019 i.e, within three months from date of refund application, no interest is payable. 3. Being aggrieved, against the said impugned order, the appellant is before me. 4. Shri. Bishan R Shah, lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date of deposit till its realization. Further, the issue is no longer res integra as the Division 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 successful in appeal, from the date of deposit till the date of refund. Therefore, I am of the view that impugned order is not sustainable in the eyes of law. 8. Accordingly, the impugned order is set aside and the appeal is allowed. (Pronounced in the open ..... X X X X Extracts X X X X X X X X Extracts X X X X
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