2022 (1) TMI 314

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vocate for the appellant Shri Anupam Kumar Tewari, Authorised Representative for the respondent ORDER The brief facts are that the appellant is engaged in manufacture of V. P. Sugar & Molasses falling under Chapter 17 of Central Excise Tariff Act, 1985 and are availing cenvat credit of duty paid on input, capital goods and input services under the provisions of Cenvat Credit Rules, 2004. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....allowed the refund claims, but transferred it to Consumer Welfare Fund. Being aggrieved with the order dated 26.05.2020, the appellant filed appeals before the Commissioner (Appeals), CGST, Noida, for grant of refunds alongwith interest. The commissioner (Appeals) ide common order-in-appeal dated 28.08.2020, has observed that 'undue enrichment is not applicable and the appellant is entitled to ref....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at credit under protest, therefore, the amount reversed has to be treated as deposit and the appellant is entitled for interest from the date of debit till the date of its realisation under Section 35FF. 4. Learned Counsel appearing for the appellant submitted that since there has been delay in grant of refund, the appellant is entitled to refund from the date of deposit till the date of its re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the impugned order-in-appeal dated 28.08.2020, as the applicable section for interest is Section 35FF and not Section 11BB. Accordingly, taking noticed that Division Bench of this Tribunal in Parle Agro (P) Ltd., vs. Commissioner, CGST-2021-TIOL-306-CESTAT-ALL, wherein interest on pre-deposit (made during investigation) have been enhanced from 6% to 12%, following the ruling of the Apex Court in S....