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    <title>2025 (9) TMI 677 - CESTAT ALLAHABAD</title>
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    <description>CESTAT (All) allowed the appeal and directed refund of amounts deposited under protest, holding that withholding on unjust enrichment grounds did not preclude interest. The Tribunal applied its precedent fixing interest at 12% per annum, directing payment of interest from date of deposit until refund. The First Appellate Authority&#039;s order was modified accordingly and lower authorities were directed to compute and pay the eligible interest within three months of communication.</description>
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      <link>https://www.taxtmi.com/caselaws?id=778188</link>
      <description>CESTAT (All) allowed the appeal and directed refund of amounts deposited under protest, holding that withholding on unjust enrichment grounds did not preclude interest. The Tribunal applied its precedent fixing interest at 12% per annum, directing payment of interest from date of deposit until refund. The First Appellate Authority&#039;s order was modified accordingly and lower authorities were directed to compute and pay the eligible interest within three months of communication.</description>
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