2022 (1) TMI 314

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....m 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. On scrutiny of records, it was objected to....

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....t 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 refund'. He also observed that the appellant is....

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.... 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 realisation. He relied upon the following decision....