2023 (9) TMI 641

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....hardwaj, Authorised Representative for the respondent ORDER Heard the parties. 2. The issue involved - which is the relevant date from which the appellant is entitled to interest on refund, which was sanctioned and disbursed on 30.12.2020. 3. The Appellant is engaged in the manufacture of submersible pumps, power driven pumps, centrifugal pumps and solar pumping systems falling under Chapter....

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....10.2014; 5610004495 dated 16.12.2014 and 5610005074 dated 6.2.2017 (prior to 01-07-2017). 5. However, on account of shortfall in fulfillment of export obligations within the time period specified in Advance Authorization, the Appellant suomotu discharged the appropriate Countervailing Duty ("CVD") and Special Additional Duty ("SAD") amounting to Rs. 1,33,86,856 [Rs. 74,94,647 (CVD) + Rs. 58,92,20....

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....d 2 applications both dated 9.5.2019 claiming refunds amounting to Rs. 1,33,86,856 and Rs. 1,10,44,821 in respect of the amount of SAD and CVD paid by appellant, post implementation of GST, in terms of Section 142(3) read with Section 142 (6)(a) of the CGST Act before the Joint Commissioner of State Tax, GST, Indore. Due to revamping of the GST jurisdiction, the appellant was advised to be not the....

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....at refund has been granted within a period of 3 months, and hence, no interest was payable. 10. Against the order of denial of interest, the appellant had preferred appeal before the Commissioner (Appeals), who was pleased to observe that - when initially the refund claim was filed in May, 2019, no requisition was raised by the Revenue for additional documents and hence, the claim of interest is ....