TaxTMI 
TaxTMI 
2022 (6) TMI 704
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....Representative for the respondent ORDER Heard the parties. 2. The issue involved in this appeal is whether the appellant is entitled to interest on the amount collected from them during investigation, admittedly paid under protest, under the provisions of Section 35FF of the Central Excise Act. 3. Brief facts of the case are that the appellant is engaged in the business of fabricating and inst....
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.... Sl. No. Cheque No. Drawn on GAR-7 challan date Amount 1 107602 dt. 22.09.2008 Indian Bank, Deshbandhu Gupta Road, Delhi 01.10.2008 20,00,000/- 2 107603 dt. 24.09.2008 -do- 01.10.2008 15,00,000/- 3 10704 dt. 26.09.2008 -do- 01.10.2008 15,00,000/- 4. The appellant immediately on the very next date on 20.09.2008 informed the Assistant Commissioner of Cen....
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....tch of similar appeals, this Tribunal vide Final Order No. 50711 - 50731/2019 dated 20.05.2019 was pleased to allow the appeals in favour of the appellant - assessee. On being successful before this Tribunal in appeal, the appellant filed refund application before the jurisdictional Assistant Commissioner, which was filed through e-mail and also sent a copy of the same by speed post, which was rec....
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....2011 have held that deposit already made is sufficient for the purpose of admission of the appeal for hearing, thus, the said amount of Rs. 50 lakhs was treated as the pre-deposit on 22.11.2011. It was further observed that interest on delayed refund is payable @ 6% p.a., as notified. The appellant-assessee has been paid interest @ 6% p.a., in terms of the judicial pronouncement by the Tribunal an....