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TMI Blog2023 (1) TMI 1057X X X X Extracts X X X X X X X X Extracts X X X X ..... L GOODS SERVICE TAX, NOIDA (VICE-VERSA) [ 2021 (5) TMI 870 - CESTAT ALLAHABAD] , the Cross-objections with directions to the revenue to grant interest @ 6% per annum from the date of deposit till the date of refund. Such interest on refund should be granted within a period of 45 days from the date of receipt of copy of this order. The appeal filed by revenue is dismissed and Cross-objection by assessee are allowed. - Customs Cross Application No. 50769 of 2022 (SM) in Customs Appeal No. 52157 of 2022 - FINAL ORDER NO. 50068 / 2023 - Dated:- 20-1-2023 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Mr. Vishwajeet Saharan, Authorised Representative for the Appellant Mr. Rajat Doshi, Advocate for the Respondent ORDER Hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s rejected on the ground that original copy of bill of entry and TR-6 challan could not be made available. Being aggrieved, the respondent-assessee preferred appeal before the learned Commissioner (Appeals) who vide impugned Order-in-Appeal dated 20.07.2022 have been pleased to hold that the said amount of Rs. 40 lakhs was in the nature of pre-deposit, deposited during investigation. The Commissioner (Appeals) also made enquiry from the field formation, the refund section Preventive Commissionerate. The Assistant Commissioner refund vide report dated 12.07.2022 intimated that respondent-assessee have deposited total amount of 40 lakhs in December 2014, as pre-deposit during investigation in respect of the aforementioned bills of entry. It w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... protest is writ large on the face of the record. 7. Learned Counsel further urges that they have filed cross-objections wherein they have raised the grounds that they are entitled to interest on the pre-deposit from the date of deposit till the date of refund. Learned Counsel further placed reliance, on the issue of interest, on the ruling of division bench of this Tribunal in the Parle Agro Pvt Ltd vs. Commissioner CGST 2022-380-ELT 219 (Tribunal Division Bench). It is also urged that the order of Tribunal in Parle Agro have been followed in several decisions by other benches wherein interest @ 12% have been granted from the date of deposit till the date of refund. The Learned Counsel further submits that under the facts and circumstanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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