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    <title>2024 (6) TMI 298 - CESTAT CHANDIGARH</title>
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    <description>CESTAT Chandigarh allowed appellant&#039;s appeal regarding refund of duty paid under protest. Initially, duty demand of Rs. 46,96,664/- with interest and penalty was confirmed by lower authorities. Tribunal&#039;s 24.08.2016 order allowed appellant&#039;s appeal with consequential relief. Appellant deposited Rs. 15,45,000/- during investigation and later paid Rs. 46,97,000/- under protest by debiting Cenvat credit to avoid future interest liability. Department withdrew its appeal on monetary grounds on 20.09.2018. Lower authorities wrongly rejected refund claim. Since Tribunal&#039;s decision attained finality, appellant entitled to refund of Rs. 46,97,000/- deposited under protest by debiting RG-23A account.</description>
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    <pubDate>Thu, 06 Jun 2024 00:00:00 +0530</pubDate>
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      <title>2024 (6) TMI 298 - CESTAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=753691</link>
      <description>CESTAT Chandigarh allowed appellant&#039;s appeal regarding refund of duty paid under protest. Initially, duty demand of Rs. 46,96,664/- with interest and penalty was confirmed by lower authorities. Tribunal&#039;s 24.08.2016 order allowed appellant&#039;s appeal with consequential relief. Appellant deposited Rs. 15,45,000/- during investigation and later paid Rs. 46,97,000/- under protest by debiting Cenvat credit to avoid future interest liability. Department withdrew its appeal on monetary grounds on 20.09.2018. Lower authorities wrongly rejected refund claim. Since Tribunal&#039;s decision attained finality, appellant entitled to refund of Rs. 46,97,000/- deposited under protest by debiting RG-23A account.</description>
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      <pubDate>Thu, 06 Jun 2024 00:00:00 +0530</pubDate>
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