2021 (8) TMI 990

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....el, C.A. Present for the Respondent: Mr. Bhasha Ram, Authorized Representative ORDER The appellant is in appeal against the impugned order wherein part interest has been granted to them for the amount paid by them during the investigation under protest as pre-deposit. 2. The facts of the case are that the appellant is an exporter of readymade garments. During the course of investigatio....

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....intervening period. The matter went to the ld. Commissioner (Appeals) who held that it is a pre-deposit made by the appellant and granted 10% of the interest to the appellant. Against the said order, the appellant is before me. 3. The ld. Consultant appearing on behalf of the appellant submits that the amount has been paid by the appellant under protest during the course of investigation, there....

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....therefore, the Commissioner (Appeals) rightly held that it is a deposit. 5. Heard both the sides and considered the submissions. 6. On careful consideration of submissions made by both the sides, I find that it is an amount paid by the appellant as service tax under protest during the course of investigation. This fact is not in dispute. When any amount paid under protest, it is neither pre-....