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TMI Blog2024 (1) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of M/s Green Valley Industries Limited [ 2022 (4) TMI 560 - CESTAT KOLKATA ] pressing that this Tribunal itself has given the interest from the date of deposit till its realization in similar set of facts - Revenue relied on the decision of the Hon ble Apex Court in the case of Willowood Chemicals Private Limited [ 2022 (4) TMI 980 - SUPREME COURT] , submits that the interest is entit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IAL) Shri S.P. Siddhanta, Consultant for the Appellant Shri J. Chattopadhyay, Authorized Representative for the Respondent ORDER The appellant is in appeal against the impugned order demanding interest from the date of deposit during the investigation till its realization. 2. The facts of the case are that during the investigation in the year, 1996, the appellant made a de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, demanded interest from the date of deposit till its realization. In the support of their contention, the ld. Counsel for the appellant has relied on the following case laws : (i) Assistant Collector of Central Excise Vs. Calcutta Chemical Company Ltd. : 1992 (62) ELT 511 (Cal.) ; (ii) Vijay Textiles Vs. Union of India : 1979 (4) ELT (J181) (Guj.) ; (iii) Parle Agro Pvt.Ltd. Vs. Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, they are also entitled to claim the interest. 7. On the other hand, the ld.A.R. for the Revenue relying on the decision of the Hon ble Apex Court in the case of Willowood Chemicals Private Limited reported in 2022 (60) GSTL 3 (SC), submits that the interest is entitled after three months from the date of filing of refund claim till its realization. 8. We find that the said decision was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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