2021 (11) TMI 242

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ta, Authorised Representative for the respondent ORDER The issue involved in this appeal is whether the appellant is entitled to interest under Section 35FF of the Act on the amount of pre-deposit, on being successful in appeal before the Tribunal. 2. The brief facts of the case are as under:- i) In a dispute relating, inter alia, with the availment of cenvat credit on certain input services,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t amount and examination of the refund claim, the Assistant Commissioner upheld the claim as admissible and passed order-in-original No. 02/NG/AC/LRC/2020 dated 21.01.2020. However, she allowed only a part of it, being Rs. 15,50,846/- in cash and denied payment of the remaining amount of Rs. 34,44,144/-, by observing that this much amount has been appropriated against the perceived outstanding dem....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... paid in cash. 3. Being aggrieved by the said order-in-appeal dt. 24.06.2020, the appellant has filed the present appeal before this Tribunal. 4. Heard the parties. 5. Having considered the rival contentions, I find that Section 35FF provides for interest on the amount refundable to an assessee, pursuant to being successful in appeal, does not make any distinction between pre-deposit made by wa....