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2015 (11) TMI 463 - AT - Central ExciseDenial of refund claim - interest paid under protest - Held that:- interest amount of ₹ 1,23,369/-was paid under protest as per the records available, also undisputed is that appellant was sanctioned the refund of CVD which was wrongly paid by them by an order No RGD/MHD/RFD-487/06-07 dated 12.03.2007 and the same is not challenged by the revenue.- It can be seen that the adjudicating authority has correctly recorded the facts and sanctioned the refund claim which is in accordance with the law - order of commissioner (appeals) rejected the refund is incorrect and liable to be set aside - Decided in favour of assessee.
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