2021 (3) TMI 790

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....ant is in appeal against the impugned order demanding interest @ 12% per annum of the refund already sanctioned. 2. The facts of the case are that the appellant is a manufacture of excisable goods i.e. potassium silicate. A show cause notice dated 9.12.2011 was issued to the appellant raising demand of excise duty of Rs. 80,24,977/- along with interest and to impose penalty. The said show cause n....

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.... ITC Limited-2005 (179) ELT 15 (SC), LSE Securities Limited vs. CCE-2015 (320) ELT 350 (P&H), Shreewood Products Pvt.Ltd.-2016 (44) ELT STR 592 (P&H) and in the case of UCAL Fuel Systems Limited-2014 (306) ELT 26 (Mad.). 4. On the other hand, ld.AR opposed the contention of the ld. Counsel and relied upon the decision in the case of Devendra Udyog vs. Commissioner of CGST, Jodhpur-2020 (372) ELT ....