TaxTMI 
TaxTMI 
TaxTMI 
2022 (7) TMI 520
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....posit 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 manufacture of MS Ingots and MS Bars. The department observed that appellants have fraudulently availed Cenvat Credit of the amount as mentioned above based on the cenvatable invoices....
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.... 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 (Appeals) has appreciated all the submissions made by the appellant. After meticulously observing the provisions of Central Excise Act, 1944, i.e. section 11B of the Act; Commissioner (Appeals) has rightly observed that the impugned refund claim since....
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....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 sub-section (2). The interest rate that has been specified in sub-section (2) is not below 10% and not exceeding 36% per annum as the Central Government, by notification in the Official Gazette fix. 28. Section 11B of the Excise Act deals with claim for refund of....
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....t 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. The Tribunal in the case of Parle Agro vs CCE NOIDA reported as [2018 (360) E.L.T. 1005 (Tri. - All.)] has held that "6. Having considered the rival contentions, we find that as held by Hon' ble Punjab and Haryana High Court and as earlier held by this Tribunal the amounts, which are deposited durin....