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TMI Blog2024 (7) TMI 1411X X X X Extracts X X X X X X X X Extracts X X X X ..... ated @12%, comes to Rs.7,89,678/- in Appeal No. C/60381/2022 and Rs.13,590/- in Appeal No. C/60382/2022 respectively. The decision of this Tribunal in the case of COMMISSIONER OF CUSTOMS ICD PATPARGANJ OTHER ICDS VERSUS VSM IMPEX PVT. LTD. [ 2024 (5) TMI 1404 - CESTAT CHANDIGARH] is gone through wherein Division Bench of this Tribunal vide Final Order No. 60260-60285/2024 dt. 22.05.2024 has rejected 26 appeals filed by the Revenue under the National Litigation Policy by holding that the appeals filed by the Revenue are not maintainable in view of the instructions dated 02.11.2023 issued by the CBIC. The present two appeals are also not maintainable in view of the instructions dated 02.11.2023 issued by the CBIC - both the appeals of the Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 29.05.2021 30.05.2021 vide e-challans mentioned in 5th column of the table supra. As per copies of e-payment transaction details submitted by the respondent, a consolidated amount of Rs.59,650/- in respect of two BOEs as per Table-A and Rs.33,92,566/- in respect of four BOEs as per Table-B had been debited twice from their bank Account No. 626702840056000 maintained with Union Bank of India vide UTR/Reference-ID Nos. S65420720/517496890 and S74217204/517554154 on 24.05.2021 25.05.2021 in respect of two BOEs as per Table-A and vide UTR/Reference-ID Nos. S24299066/517831824 and S34440080/517863157 on 29.05.2021 30.05.2021 in respect of four BOEs as per Table-B. Thus, in respect of six BOEs as mentioned in Table-A Table-B, double payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th a request to intimate whether duty of customs as mentioned in respective e-challans was credited twice against each Bill of Entry in the exchequer of Govt of India. The NIC vide their e-mail dated 31.08.2021 intimated that the challans of error code 00 gets integrated with ICES only. So ICEGATE/Bank will only confirm these payments. 2.5 The adjudicating authority rejected the refund claims of the respondent on the ground that NIC has not confirmed integration of payments of duties of customs made on 24.05.2021 and 29.05.2021 in respect of BOEs referred in Table-A and Table-B above. 2.6 Being aggrieved with the findings of the adjudicating authority, the respondent filed the appeals before the Commissioner (Appeals), who allowed their app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned AR relies on the following judgments: Saraswati Knitware Pvt. Ltd. vs Commr of Customs, Ludhiana Order-in-Appeal dated 25.08.2022 Saraswati Knitwear Pvt. Ltd. vs Commr of Customs, Ludhiana - Final Order No. 60376/2023 dated 13.09.2023 - CESTAT Chandigarh UOI vs Willowood Chemicals Pvt. Ltd. - 2022 (60) GSTL 3 (SC) UOI vs Cosmo Films Limited - Civil Appeal No. 290 of 2023 - Supreme Court Bochasanwasi Shri Aksharpurushottam Swaminarayan Sanstha vs Commr of Customs, Ahmedabad - 2022 (380) ELT 82 (Tri. Ahmd.) M/s G.S. Promoters and Developers vs Commr of CGST, Ludhiana - Final Order No. 60703/2023 dated 11.12.2023 - CESTAT Chandigarh V.R. Overseas Pvt. Ltd. vs Commr of Customs (Port) - 2023 (385) ELT 107 (Cal.) Commr of Customs, Mangalu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18 (14) G.S.T.L J70 (S.C) Commissioner of Central Excise, Panchkula Vs. Riba Textiles Ltd - 2022 (62) G.S.T.L 136 (P H) Commissioner of Central Excise, Panchkula Vs. Riba Textiles Ltd - CEA-8-2022 dated 23.05.2022 (P H) Impressive Management Solutions Pvt Ltd Vs. Commissioner of CG ST, Chandigarh - Final Order No. 60090/2023 dt. 06.04.2023 - CESTAT Chandigarh Parle Agro Pvt Ltd Vs. Commissioner of CG ST, Noida - 2022 (380) E.L.T 219 (Tri-All.) 6. After considering the submissions made by both the parties and perusal of the material on record, I find that the issue involved in the present case is of grant of interest by the learned Commissioner (Appeals) from the date of deposit till the date of refund paid at the prescribed rate. As per the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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