2021 (4) TMI 307 - CESTAT CHANDIGARH - GST

Head Note / Extract:
Recovery of interest on GST - Adjustment of amount of rebate claims against the interest on delayed payment of goods and service tax by the appellant - Section 11A of the Central Excise Act, 1944 readwith Section 79 of the CGST Act, 2017 - HELD THAT:- Admittedly, in the case in hand, the appellant has disputed the interest liability and the same has not been adjudicated, in that circumstances, the recovery of interest from the appellant is not in terms of law and the said recovery cannot be made - there are no merit in the impugned orders, the same are set-aside. Appeal allowed - decided in favor of appellant.