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Central Excise - Highlights / Catch Notes

Home Highlights January 2022 Year 2022 This

Refund - amount paid during the investigation is under protest - ...

Case Laws     Central Excise

January 14, 2022

Refund - amount paid during the investigation is under protest - main thrust of the ld. A.R. is that the amount deposited by the appellants during the course of investigation has taken the shape of pre-deposit - The appellants are entitled for interest @12% p.a. from the date of deposit till the date of realization of refund of the amount paid during investigation - Appeal allowed - AT

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