2022 (6) TMI 704

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....ief facts of the case are that the appellant is engaged in the business of fabricating and installing the Retail Visual Insignia (RVI), mainly for oil marketing company like Indian Oil Corporation/ BPCL. There was inspection in the premises of the appellant on 19.09.2008. It appeared to the Revenue that the activity carried out by the appellant is excisable, however the appellant explained that they are not fabricating anything, which is generally sold across the country in the market. At best after fabrication in semi finished condition, thereafter, the same was removed to the site - petrol pump, etc. where they are installed by further fabrication and also fixing to the earth and these are in the nature of permanent fixtures which cannot ....

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....vour 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 received in the office of Assistant Commissioner on 26.05.2020. 5. The grievance of the appellant is that although refund of the principal amount has been given, however, the interest has not been granted as per law, as applicable under Section 35FF of the Central Excise Act and as laid down by the Division Bench of this Tribunal in the case of Parle Agro Limited. The Adjudicating Authority have granted interest on refund for a truncated period i.e. from date of filing of appeal....