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TMI Blog2023 (9) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... n, by not following the directions of the superior court. Further, such act by the Adjudicating Authority is also contemptuous. The impugned order is set aside and the Adjudicating Authority is directed to grant the interest starting from 9th August, 2019 till the date of disbursement i.e. 30th December, 2020 - Appeal allowed. - SHRI ANIL CHOUDHARY, MEMBER (JUDICIAL) Ms. Sukriti Das, Advocate for the appellant. Shri Mahesh Bhardwaj, Authorised Representative for the respondent ORDER Heard the parties. 2. The issue involved - which is the relevant date from which the appellant is entitled to interest on refund, which was sanctioned and disbursed on 30.12.2020. 3. The Appellant is engaged in the manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng CVD (Rs. 81,04,635) and SAD (Rs. 29,40,186) amounting to Rs. 1,10,44,821 vide challans dated from 27.3.18 to 3.7.18 by considering the rate of duty applicable. The duties (shortfall) were paid on the imported items, during the GST regime. 6. The Cenvat credit of the amount of CVD and SAD paid by appellant, post implementation of GST, could not be availed, even though duty paid on imported inputs were used in the manufacture of final dutiable goods. Further, such amounts could neither be carried forward as transitional credit, at the time of migrating to GST. 7. Hence, the Appellant filed 2 applications both dated 9.5.2019 claiming refunds amounting to Rs. 1,33,86,856 and Rs. 1,10,44,821 in respect of the amount of SAD and CVD pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n ble Supreme Court in the case of Dunlop India Ltd. Madras Rubber Factory Vs. Union of India 1983 (13) ELT 1566 (SC) and also the precedent order of this Tribunal in the case of Hero Motors ltd. Vs. CCE 2014 (307) ELT 138 (T). It was held that the appellant is entitled to interest and accordingly, the Adjudicating Authority was directed to pay interest in terms of Section 11 BB of the Act. 11. Thus, I find that there is clear direction by the Commissioner (Appeals) to pay interest and there was further direction to treat the period of interest starting after three months from the date of filing of refund claim i.e. 9.5.2019. 12. Under the aforementioned circumstances, I find that the denial of interest subsequently by the Adju ..... X X X X Extracts X X X X X X X X Extracts X X X X
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