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TMI Blog2024 (5) TMI 775X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of Rs. 30,78,105 was debited vide Entry No. 78 dated 31.01.2017 of RG-23A Pt-II, at the insistence of the department. The department collected interest of Rs.1,20,508 paid by the Appellant through challan/GAR No. 50189 dated 10.03.2017. This fact is also recorded in Order-In-Original dated 28.09.2020. Thus the department collected/charged interest from the Appellant for the period during which the Appellant retained the amount. The department compensated it by charging interest, as if the amount remained with the department for entire period of 12.11.214 to 17.06.2021. In such a situation, the Appellant are entitled to get interest on the amount of Rs. 41,28,106 for the whole period of 12.11.2014 to 17.06.2021. Appeal allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... 71872-CE/APPL- MRT/GZB/18-19 before Ld. Commissioner (Appeals) CGST, Meerut and the Ld. Commissioner (Appeals) set aside aforesaid Order-In-Original vide Order in Appeal No. GZB/Excess/000/APPL/MRT/228/2018-19 dated 30.10.19 (decided both the appeals). 2.4. Pursuant to the said order in appeal, the appellant filed a refund claim with Dy. Commissioner CGST Div.-VII, GZB for refund of the amount already paid under protest. 2.5. On 13.02.2020 the Dy. Commissioner issued Show cause notice as to why the refund should not be rejected as appellants have debited the said amount from credit taken of Rs. 1,98,78,060/- on inputs which has been destroyed in fire that broke in factory on 09.01.2017. 2.6. Aforesaid SCN was adjudicated by Order-In-Orig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mount nullifies the debit entries dated 10.11.2014'. 2.11. Appellant is against the impugnrd Order-In-Appeal dated 15.11.2021 before this Tribunal. 2.12. The Appellant initially debited the amount of Rs. 41,28,106/- and that of Rs. 7,586/- under pressure from the department on 12.11.2014. When no order confirming any demand for the aforesaid amount was passed, they on facing financial crunch, took re-credit of the amount on 31.05.2016, but on objection from the department, again debited the same in two installments i.e. on 31.12.2016 and on 31.01.2017. They also deposited interest of Rs. 1,20,508/- vide GAR-7 challan no. 50189 dated 10.03.2017. 3. Learned Advocate Ms. Stuti Saggi appearing on behalf of the Appellant submitted that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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