2018 (2) TMI 1662

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....lant Present Dr. J. Nagori, A.R. - for the Respondent-Revenue ORDER Per: Dr. D.M. Misra Heard both sides. This Appeal is filed against the Order-in-Appeal No.VAD-EXCUS-002-APP-118/2015 dated 25.5.2015 passed by the Commissioner of Central Excise, Customs & Service Tax (Appeals), Vadodara. 2. Briefly stated the facts of the case are that the Appellant had deposited an amount of Rs. 1....

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....d 1.4.2014. Consequently, the Appellant became eligible to refund of the total amount of Rs. 75,68,331/- which included the amount of Rs. 29,73,183/- and accordingly, the Appellant filed refund application for the said amount which was allowed to them vide order dated 27.6.2004. Thereafter, the Appellant requested to allow interest on the said refund amount and the ld. Commissioner (Appeals) reman....

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....on the amount paid/deposited in the year 1990, therefore, interest on interest is not admissible. It is his contention that pursuant to the Hon'ble Supreme Court's order on 4th April 1995, the deposited amount of Rs. 17,43,384/- and interest @ 12% became due to them; Rs. 11,73,799/- is the interest component on the said deposited amount. The entire amount was sanctioned to them but adjusted agains....

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....n favour of the Appellant. Consequently, the amount of Rs. 11,73,799/- which was earlier appropriated against the confirmed demand, became due to the Appellant. The Department even though refunded the said amount of Rs. 11,73,799/-, but declined to pay interest on the same holding that the said amount was earlier sanctioned/allowed to the Appellant as interest to the pre-deposit amount of Rs. 17,4....