2025 (6) TMI 260

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....ovisions and judicial pronouncement mentioned above, I uphold the impugned Order-in-Original No. 17-CEX/Refund/ACK-I/2022 dated 29.04.2022 passed by the Deputy Commissioner, CGST & Central Excise, Division - I, Kanpur, and reject the appeal filed by the appellant." 1.2 By the Order-In-Original No.17/C.Ex./Refund/ACK-I/2022 dated 29.04.2022 following has been held:- ORDER "I hereby reject the amount of Rs. 50,00,000/- (Rs. Fifty Lakh only) against application filed vide letter dated 12.07.2019 towards the refund of Central Excise duty & order for the recovery of the said amount sanctioned vide Order-in-Original No.04-CEX/Refund/Ack-1/2020 dated 02.01.2020 with applicable interest." 2.1 A search was conducted at variou....

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.... 2.6 While the appeal was pending before the Tribunal the matter was taken up for adjudication in remand proceeding by the Original Authority who as per the Order-In-Original dated 29.04.2022 referred in Para 1.2 above rejected the refund claim on the ground of limitation. 2.7 The Appellant filed appeal before the Commissioner (Appeals) which has been rejected as per the impugned order. 2.8 Hence this appeal. 3.1 Heard Shri Anurag Mishra, Advocate for the Appellant and Dr. R. Sakthivel & Shri Santosh Kumar, Authorized Representative for the Revenue. 4.1 I have considered the impugned order alongwith the submissions made during the course of argument. 4.2 I find that the order of the Commissioner (Appeals) remanding the matt....

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....y the precedent ruling of Division Bench of this Tribunal in Parle Agro Ltd. (Supra) which has also been confirmed by Punjab & Haryana High Court in Riba Textile Ltd. (Supra) in CEA No.8/2022 order dated 14.03.2022. 7. In view of my aforementioned observations, I allow this appeal and hold that the Appellant is entitled to interest on the refundable amount of Rs.50,00,000/- from the date of deposit (03.06.2006) till the date of refund being 02.01.2020, @ 12% per annum. In view of the above discussions the appeal filed by the Appellant is allowed." 4.3 I also find that the refund was originally sanctioned in favour of the Appellant by Order dated 02.01.2020 and Revenue has not filed any appeal against the said order sanctioning t....