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2024 (4) TMI 1039 - AT - Service TaxInterest on delayed refund - deposit of whole amount of service tax demanded under protest - HELD THAT - Admittedly in this case the appellant has made the pre-deposit of whole of the demand of service tax although under protest but the same was not required to be paid by the appellant to file appeal before this Tribunal - In that circumstances the appellant is entitled to claim the interest on 7.5% of the demand of service tax deposited (Rs.7, 90, 08, 905/-) on 28.12.2018 till its realization i.e. 01.09.2022. In terms of the decision of this Tribunal in the case of M/S. PARLE AGRO PVT. LTD. VERSUS COMMISSIONER CENTRAL GOODS SERVICE TAX NOIDA (VICE-VERSA) 2021 (5) TMI 870 - CESTAT ALLAHABAD the appellant is entitled for interest at the rate of 12% per annum - the appellant is entitled to interest on 7.5% of Rs.7, 90, 08, 905/- from 28.12.2018 till 01.09.2022 at the rate of 12% per annum. Appeal disposed off.
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