2022 (9) TMI 1278

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....ep, Advocate for the Appellant. Shri O.P. Bisht, Authorised Representative of the Department ORDER This appeal is directed against the order dated 26.03.2019 passed by the Commissioner of Central Tax (Appeals) - Delhi [Commissioner (Appeals)]. The appeal was filed before the Commissioner (Appeals) to assail the order dated 05.02.2019 passed by the Assistant Commissioner by which the appel....

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....der dated 10.05.2018 for the reason that no interest can be sanctioned on the refund amount. It is against the orders dated 15.01.2018 and 10.05.2018 that two appeals were filed by the appellant before the Commissioner (Appeals) seeking interest on the refund amount. These two appeals were allowed by order dated 06.09.2018 and consequential relief was directed to be granted to appellant. It is pur....

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.... since the amount was deposited by appellant during the investigation, the appellant would be entitled to interest at the rate of 12 per cent. 5. Shri Om Prakash Bisht, learned authorized representative appearing for the Department has, however, submitted that the Commissioner (Appeals) committed no illegality in dismissing the appeal as the appellant was entitled to interest only at the rate o....

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....ections 11AA, 11BB, 11BD and 11AB of the Excise Act and the judgments of the Allahabad High Court in Pace Marketing Specialties v/s Commissioner of Central Excise [2012 (27) S.T.R. 420 (All.)] and Ebiz. Com Pvt. Ltd. v/s Commissioner of Central Excise, Customs & Service Tax [2017 (49) S.T.R. 389 (All.)] wherein after making reference to the judgment of the Supreme Court in Sandvik Asia Ltd. v/s Co....