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2018 (9) TMI 1496 - AT - Central ExciseRefund claim - duty paid under protest - case of the appellant is that no SCN has been issued to them for the amount paid under protest and for recovery of interest from the appellant - Held that:- It is admitted in this case that no SCN has been issued for appropriation of the amount reversed by the appellant or appropriated. Admittedly, no refund claim has been filed by the appellant for refund of amount of ₹ 36,57,968/-, therefore, the amount of ₹ 36,57,968/- is not subject matter for consideration by this Tribunal at this stage - Refund not entertained. Deduction of interest of ₹ 23,33,133/- - Held that:- Admittedly, in this case, no show cause notice has been issued to the appellant for appropriation of the amount paid under protest or to demand interest for delay reversal of credit, in that circumstance, the amount of interest cannot be recovered from the appellant - appropriation of amount of ₹ 23,33,133/- is against the law. Appeal disposed off.
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