2024 (1) TMI 36

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....dhyay, Authorized Representative for the Respondent ORDER The appellant is in appeal against the impugned order demanding interest from the date of deposit during the investigation till its realization. 2. The facts of the case are that during the investigation in the year, 1996, the appellant made a deposit of Rs.24,76,172/-. Thereafter, a show-cause notice was issued to the appellant. F....

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....heir contention, the ld. Counsel for the appellant has relied on the following case laws : (i) Assistant Collector of Central Excise Vs. Calcutta Chemical Company Ltd. : 1992 (62) ELT 511 (Cal.) ; (ii) Vijay Textiles Vs. Union of India : 1979 (4) ELT (J181) (Guj.) ; (iii) Parle Agro Pvt.Ltd. Vs. Commissioner of CGST & Excise, Noida : 2022 (380) ELT 219 (Tri.-All.) ; ....

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.... 7. On the other hand, the ld.A.R. for the Revenue relying on the decision of the Hon'ble Apex Court in the case of Willowood Chemicals Private Limited reported in 2022 (60) GSTL 3 (SC), submits that the interest is entitled after three months from the date of filing of refund claim till its realization. 8. We find that the said decision was not available before this Tribunal while dealing w....