2024 (1) TMI 882

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....vision-I Rajkot, partially allowing the refund claim of the appellant arising out of Final Order No. A/ 11917-11918 dated 27.8.2018 of this Tribunal. 1.1 The appellant by way of present appeal has prayed that:- (i) The impugned Order rejecting the return/refund of Rs. 4,23,059/- be set aside (ii) The appellant be granted the return/refund of Rs. 4,23,059/- with interest from the date of deposit of the said amount upto the date of sanction of the said amount (iii) The appellant be granted full interest on Rs. 33, 990/- from the date of deposit upto sanction of the said amount (iv) Consequential relief/benefit as per law be granted to the appellant (v) Any other or further relief which this Hon'ble Tribunal deems fit in the interest....

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....lowing decisions : - Chambal Fertilizers & Chemicals Ltd V. Commissioner, CGST, Udaipur - 2023 (71) G.S.T.L 171 (Tri. Del.) Advance Steel Tubes Ltd Versus Commissioner of Central Excise - 2018 (11) G.S.T.L. 341 (All.) Team HR Services Pvt Ltd V. Union of India - 2020 (38) GSTL 457 (Del.) CCE V KVR Construction - 2012 (26) STR 195 (Kar.) Upheld by Hon'ble Supreme Court in 2018 (14) GSTL J70 (SC) Commissioner Of C. Ex., Chennai-II vs Ucal Fuel Systems Ltd, 2014 (306) ELT 26 (Mad.) CCE V. Balaji Wire Ltd - 2018 (12) TMI 1577 M/s. Parle Agro Pvt Ltd Versus Commissioner, Central Goods & Service Tax, Noida - 2022 (380) ELT 219 (Tri, All.) Hasmukh Tobacco Products Vs. CCE & ST, AHD Omega Elevators - 2023 (1) TMI 738 0 CESTAT AHD ....