2021 (12) TMI 243

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....ER (JUDICIAL) Ms. Tamanna Alam, Authorised Representative for the respondent for the appellant. Shri Puneet Agrawal & Ms. Purvi Sinha, Advocates for the respondent ORDER Heard the parties. 2. The Revenue is in appeal against the impugned order-in-appeal whereby the interest @ 6% have been allowed on the amount of deposit, pending litigation, from the date of deposit till the date of....

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....5/- 01.04.2010 to 31.03.2011 4. SCN No. DL-I/ST/ R-IV/RIP/Emaar/ MGF/08 18.09.2012 50,19,861/- 01.04.2011 to 31.03.2012 5. SCN No. DL-I/ST/ R-IV/RIP/Emaar/ MGF/08 08.05.2014 25,62,001/- 01.04.2012 to 30.06.2012 4. The aforementioned show cause notices were adjudicated vide order-in-original dated 27.08.2019, whereas the respondent -assessee was successful (deman....

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....he refund application was disposed of on 27.01.2020. There is no delay in sanctioning of the refund claim on the part of the revenue, hence interest is not payable. Interest was not applicable in the present case, as this is neither the case of any pre-deposit deposited for filing appeal, nor the refund claim is delayed. Being aggrieved, the appellant preferred the appeal before the Commissioner (....

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.... that if any payment is made as a pre-condition for exercising the statutory right, it can be termed as pre-deposit. However, it cannot be equated with voluntary deposit of Excise duty paid even during the course of investigation and prior to show cause notice or adjudication to assert that it is pre-deposit. Further, reliance is placed on the finding of the Adjudicating Authority. 7. Opposing ....