https://www.taxtmi.com/caselaws?id=765827 CESTAT New Delhi dismissed appellant's claim for interest on refunded Cenvat credit. The appellant had reversed Cenvat credit following show cause notices without written protest. The Tribunal held that since the reversal was done voluntarily post-SCN issuance, it constituted appropriation of duty rather than a deposit under protest. As the refund was sanctioned within three months of application, no interest liability arose under Section 11BB. The court distinguished the case from precedents where amounts were deposited under protest, emphasizing the absence of evidence showing the reversal was made under protest. All four appeals were dismissed. en-us Thu, 06 Feb 2025 00:00:00 +0530 Mon, 10 Feb 2025 17:34:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765827 CESTAT New Delhi dismissed appellant's claim for interest on refunded Cenvat credit. The appellant had reversed Cenvat credit following show cause notices without written protest. The Tribunal held that since the reversal was done voluntarily post-SCN issuance, it constituted appropriation of duty rather than a deposit under protest. As the refund was sanctioned within three months of application, no interest liability arose under Section 11BB. The court distinguished the case from precedents where amounts were deposited under protest, emphasizing the absence of evidence showing the reversal was made under protest. All four appeals were dismissed. Case-Laws Central Excise Thu, 06 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765827