2024 (7) TMI 303

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.... Shri Pankaj Kumar , Advocate for the Appellant Shri Sandeep Pandey , Authorized Representative for the Respondent ORDER P. K. CHOUDHARY : The present appeal has been filed by the Appellant assailing the Order-in-Appeal No.186/CE/ALLD/2021 dated 13.07.2021 passed by Commissioner (Appeals) CGST & Central Excise, Allahabad. 2. The issue in this appeal is regarding grant of interest fr....

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....so imposed and amount of Rs.50,00,000/- was also appropriated in the O.I.O. 06.07.2010 The Appellant against the said order of the learned Commissioner preferred an appeal before the Customs, Excise & Service Tax Appellate Tribunal, Regional Bench, Allahabad. 24.07.2017 The Hon'ble Tribunal vide their Final Order No.A/70730-70734/2017-EX[DB] set aside the impugned order appealed agains....

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....f deposit of the amount till the sanction of the refund. 02.01.2020 The learned Assistant Commissioner vide Order-in-Original No.04/CEX/Refund/ACK-I/2020 sanctioned the refund amount to the Appellant. But the learned Assistant Commissioner has not passed any order in respect of the amount of interest as claimed by the Appellant in their refund application. 01.12.2020 Against the order ....

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....der, learned Counsel for the Appellant states that the issue is no longer res integra and it has been held by Division Bench of this Tribunal in Parle Agro Pvt. Ltd. vs. Commissioner, CGST, Noida 2022 (380) E.L.T. 219 (Tri.-All), wherein this Tribunal have held that interest on refund of amount deposited during investigation or deposited during pendency of appeal is allowable under Section 35EE of....