2020 (7) TMI 290

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....Ashok Dugar, Director for the appellant Shri P. Juneja, Authorised Representative for the respondent ORDER Appellant has filed the present miscellaneous application under Rule 41 of CESTAT Procedure Rules, 1982 for implementation of Final Order No. A/51351/2019-SM (BR) dated 23.10.2019 in Appeal No. 52141 of 2019-SM. 2. The appellant had filed appeal against rejection of their claim for intere....

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....e-deposit, requesting for return of the amount alongwith the attested zerox copy of the order-in-appeal is sufficient. And the refund was directed to be granted by the Board expeditiously. This Tribunal also held that the deposit made under protest during the investigation/adjudication proceedings is in the nature of 'pre-deposit' under Section 35F, on filing of the appeal. Thus the duty paid unde....

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....ed to interest on refund from the date of filing the appeal (when such deposit under protest became pre deposit under section 35 F)' till the date of grant of refund. 15. In this case, the assessee filed an appeal on 24.06.2005 before Commissioner (Appeals) to the date of grant of refund i.e. 09.08.2017 but as per order of CESTAT it is applicable from the date of filing appeal (when such deposit....

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....n sanction as deposited under protest. ORDER I reject the claim of interest on the refund of Rs. 42,12,262/- on 12.05.2017 which was sanctioned vide the OIO No. 214/Ref./ST/2017 dated 09.08.2017 by Assistant Commissioner, Central Goods and Service Tax Div. A, Jaipur to M/s. Herbicides (Indian), 12 Industrial Area, Jhotwara, Jaipur. 4. I find from the order of rejection of interest passed by th....