2023 (1) TMI 738

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....ent (AR), for the Respondent ORDER RAMESH NAIR This appeal is filed against the Order-in-Appeal No. AHM-EXCUS-001-APP-126-2019-20 dated 23.03.2020 passed by the Commissioner (Appeals), Ahmedabad. 2. The facts of the case are that the appellant had filed refund claim of Rs. 91,23,906/- ( Rs. 51,16,092/- towards service tax paid and Rs. 40,07,815/- towards interest of Service tax paid) o....

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....aimed the refund from the department. The refund claim was sanctioned to the appellant but interest on account of delayed refund was not given to the appellant on the ground that there was no delay in sanctioning of refund amount as per Section 11BB of the Central Excise Act, 1944. On appeal, the Commissioner (Appeals) upheld the order of the Adjudicating Authority, and held that interest liabilit....

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....nd is granted of any tax illegally collected, without authority of law is eligible to interest from the date of payment of duty to the date of actually payment of refund. He placed reliance on following decisions. • Ebiz.Com Pvt. Ltd. Vs. Commissioner of Central Excise- 2017(49)STR 389 (All) • Binjrajka Steel Tubes Ltd. Vs. Commissioner of Central Excise, Hyderabad-III 20....

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.... of deposit till its realization. Further, the issue is no longer res integra as the Division Bench of this Tribunal in Parle Agro (P) Ltd. v. Commissioner, CGST - 2021-TIOL-306-CESTAT-ALL, following the ruling of the Apex Court in Sandvik Asia Ltd. - 2006 (196) E.L.T. 257 (S.C.) = 2007 (8) S.T.R. 193 (S.C.) have held that such amount deposited during investigation and/or pending litigation is ips....