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2021 (8) TMI 990 - CESTAT CHANDIGARHInterest on delayed refund of amount - the amount was paid during the investigation under protest as pre-deposit - HELD THAT:- It is an amount paid by the appellant as service tax under protest during the course of investigation. This fact is not in dispute. When any amount paid under protest, it is neither pre-deposit nor service tax; it is only a deposit made by the appellant and the said amount was retained by the Revenue without any authority of law as held by this Tribunal that the appellant was not liable to pay service tax. The order of this Tribunal has attained finality. The appellant is entitled to claim interest from the date of deposit till its realization - Considering it is a pre-deposit but the appellant is entitled to claim interest on the said amount as the said amount has been paid under protest from its payment till its realization @12 % p.a. - Appeal allowed.
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