2022 (7) TMI 520

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....l Date of Tribunal Final Order Amount and date of deposit Date of application for claim of interest Date of SCN denying claim of interest Date of OIO denying claim of interest Date of OIA denying claim of interest E/5088 7/2021 29.10. 2014 31.12.19 10.10.19 Rs. 19,26,012/- on 25.01.2012 21.01.2020 21.02.20 11.05.20 10.05.21 E/5093 0/2021 24.12. 2014 27.01. 2020 10.10.19 Rs. 22,82,105 on 25.01.2012 * Rs. 9,094 on 10.09.2012 04.02.2020 17.03.20 18.05.20 03.06.21 2. The facts relevant for the purpose are as follows:- i. That the appellants herein are engaged in....

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....nvestigation pursuant to the departmental decision. Learned Counsel has relied upon the following case laws: 1. Sandvik Asia Ltd. [2006 (196) ELT 257 (SC)]; 2. Parle Agro (P) Ltd., vs. Commissioner, CGST [2021-TIOL-306-CESTAT-ALL]; 3. M/s Batra Henlay Cables v. Commissioner of CGST [2022-TIOL-69-CESTAT-DEL]; 4. Pr. COMMR. of CGST, New Delhi vs Emmar MGF Construction Pvt. Ltd. [2021 (55) G.S.T.L. 311 (Tri. - Del.)]; 5. Kesar Enterprises v. Commissioner CGST [2022-TIOL-01-CESTAT-ALL]; and 6. Jindal Spinning Mills Ltd Vs Commissioner of Customs (Appeals), New Delhi [2022-TIOL-176-CESTAT-DEL]. 5. Per contra learned Departmental Representative has mentioned that the Commissioner (Appe....

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....nterest @12 % for the refund of the amount which were deposited not as the amount of duty. 7. Parle Agro (P) Ltd. (supra) has discussed the legal provision as follows: "26. Section 11A of the Excise Act relates to recovery of duties not levied or not paid or short levied or short paid. It provides that in such cases, the central excise officer shall serve a notice on the person chargeable with duty requiring him to show cause why he should not pay the amount of duty alongwith interest payable thereon under section 11AA. 27. Section 11AA deals with interest on delayed payment of duty. It provides that the person, who is liable to pay duty, shall, in addition to the duty, be liable to pay interest at the rate specified in....

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....liable to pay duty and has collected any amount in excess of the duty assessed from the buyer of such goods in any manner as representing duty of excise, shall forthwith pay the amount so collected to the credit of the Central Government. 32. Section 11DD of the Excise Act deals with interest on the amount collected in excess of the duty. It provides that where an amount has been collected in excess of the duty from the buyer of such goods, the person who is liable to pay such amount shall, in addition to the amount, be liable to pay interest at such rate not below ten per cent., and not exceeding thirty-six per cent per annum, as is for the time being fixed by the Central Government, by notification in the Official Gazette." 8.....