https://www.taxtmi.com/caselaws?id=416849 The Tribunal allowed the appellant's appeal against the demand confirmation related to reversed cenvat credit under protest. Subsequently, the Commissioner (Appeals) granted the appellant's refund claims, ruling out undue enrichment and entitling the appellant to a refund. The Tribunal held that the appellant should receive interest on the refund from the date of deposit till realization under Section 35FF. Citing legal precedents, the Tribunal clarified that interest should be granted under Section 35FF, not Section 11BB, and directed the Adjudicating Authority to pay interest at 12% per annum within two months of the order's receipt. en-us Tue, 04 Jan 2022 00:00:00 +0530 Mon, 10 Jan 2022 09:00:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416849 The Tribunal allowed the appellant's appeal against the demand confirmation related to reversed cenvat credit under protest. Subsequently, the Commissioner (Appeals) granted the appellant's refund claims, ruling out undue enrichment and entitling the appellant to a refund. The Tribunal held that the appellant should receive interest on the refund from the date of deposit till realization under Section 35FF. Citing legal precedents, the Tribunal clarified that interest should be granted under Section 35FF, not Section 11BB, and directed the Adjudicating Authority to pay interest at 12% per annum within two months of the order's receipt. Case-Laws Central Excise Tue, 04 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416849