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2022 (1) TMI 507 - CESTAT CHANDIGARHRefund - amount paid during the investigation is under protest - main thrust of the ld. A.R. is that the amount deposited by the appellants during the course of investigation has taken the shape of pre-deposit - HELD THAT:- This Tribunal has observed that the amount deposited by the appellant is sufficient for the purpose of Section 35, therefore, this Tribunal dispensed with the condition of pre-deposit of balance amount of dues. From going through the observations of this Tribunal, it is found that the observation of the Tribunal does not say that the amount paid during the course of investigation has taken the shape of pre-deposit. This Tribunal only found that it’s sufficient for the purpose of Section 35 of the Act. Further from the facts, it is clear from the order-in-original that the course of investigation, the cheques of ₹ 50 lakhs were tendered on 24.08.2010 was under pressure. The adjudicating authority has held that as they have not filed any complaint for signing the cheques under pressure, it means that they were willingly and concisely paid the amount against their liability. The amount paid during the course of investigation was under protest. The same view was taken by the various High Courts as in the case of THE COMMISSIONER OF CENTRAL EXCISE, COIMBATORE VERSUS M/S. PRICOL LTD., THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL [2015 (3) TMI 735 - MADRAS HIGH COURT], wherein the Hon’ble Madras High Court has held that there are also many judgments of various courts, which also reiterative the same principle in case any amount is depositing during the pendency of adjudication proceedings or investigation, the said amount would be in nature of deposit under protest. The appellants are entitled for interest @12% p.a. from the date of deposit till the date of realization of refund of the amount paid during investigation - Appeal allowed - decided in favor of appellant.
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