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2022 (5) TMI 795 - CESTAT NEW DELHIRefund alongwith interest - relevant date for calculation of interest - the entitlement of claiming the said amount along with the interest shall reckon from the date of said Final Order or from the date of deposit? - HELD THAT:- It is observed that admittedly the amount, the refund whereof was claimed, was deposited at the time when audit of the appellant was got conducted by the department. Admittedly, even the show cause notice was not issued to the appellant. The impugned Final order has discussed the findings of Hon’ble Delhi High Court in the case of DIGIPRO IMPORT & EXPORT PVT. LTD. VERSUS UNION OF INDIA & ORS. [2017 (5) TMI 759 - DELHI HIGH COURT] wherein the conduct of audit team to collect duty at the initial stage is not authorised by any law in force and hence is held illegal. The appellant is entitled for the refund claim of the amount deposited on 09.07.2018 during investigation along with interest @12% on the aforesaid demand to be calculated from the said date of deposit - application allowed.
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