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2021 (8) TMI 1131 - AT - Central ExciseInterest on delayed refund - the amount of which the refund is sought, was paid under protest - relevant time - refund from the date of deposit till its realization or not - HELD THAT:- The facts of the case are not in dispute that the appellant paid the amount during the period 2008-09 and 2009-10 under protest wherein the Revenue is of the view that the appellant is liable to pay the duty on zinc ash and zinc skimming. Later on, the levy was held unconstitutional. It was the understanding of the appellant that they are liable to pay duty, that’s why they paid the duty under protest. In these circumstances, the amount deposited under protest is not to take the benefit of time limit, but liability of duty as alleged - Further, if Revenue is of the view that this amount could not be collected at that stage, the Revenue was free to refund the said amount but the respondent enjoyed the amount without any authority of law. The ld. AR failed to show that in case the amount deposited under protest is governed under Section 11AB of the Act for claims of interest. The appellant is entitled for interest on delayed refund from the date of deposit till its realization @12% p.a. - Appeal allowed.
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