2022 (1) TMI 201

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.... Date of show cause notice Date of Tribunal F.O. on merits dropping the entire demand Date of order-in-original granting refund (without interest) Date of O-I-A rejecting interest Rs. 25,00,000/- in 1998 (during investigation) 27.09.1999 (Batra Ent.) & 04.04.2001 (Batra Henlay) 05.10.2018 08.10.2020 19.02.2021 2. In the instant case, the challenge before the Commissioner (Appeals) was to the order-in-original on the limited issue that the adjudicating authority while allowing the refund claim of the appellant to the tune of Rs. 25,00,000/-, had erred in not granting interest on the said amount, deposited by the appellant during the course of investigation. It is the case of the appellant that the interest was p....

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....igation under protest, cannot partake the character of excise duty. (iii) Further, urged that it is settled by several judgments that the amount deposited during the course of investigation is deemed to be under protest, ipso facto. (iv) It is also urged that under the provisions of Section 11B read with Section 11BB, read with Section 35F and 35FF, the appellant is entitled to interest from the date on which the amount was deposited till the date of grant of refund. The amount of pre-deposit was made admittedly, on the dispute raised by the Department. As the appellant had been successful on merits vide final order dated 05.10.2018 of the Tribunal, the said amounts were never payable. (v) It is also submitted tha....