2026 (5) TMI 342

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....for Petitioner : Sri P. Karthik Ramana Counsel for Respondent : Sri Dominic Fernandes, learned Senior Standing Counsel for CBIC ORDER: Sri P. Karthik Ramana, learned counsel appears for petitioner. Sri Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC) appears for respondent Nos.1 to 3. 2. The impugned Order-In-Appeal holds the ....

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....rt of the amount of tax, interest, fine, fee and penalty arising from the impugned order as is admitted by him, whereas, in this case, the interest component has not been paid. 4. In this Writ Petition, the petitioner takes a plea that since the tax component for filing the appeal was paid through Electronic Credit Ledger in terms of proviso to Section 51 of the Act, interest is only payable on....