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2023 (1) TMI 1057 - AT - CustomsInterest on the refund amount of pre-deposit - rejection on the ground that original copy of bill of entry and TR-6 challan could not be made available - HELD THAT:- The learned Commissioner (Appeals) have rightly held that the amount remained with the revenue unadjusted by way of pre-deposit. It is further found under the facts and circumstances, that such pre-deposit was made under protest which is writ large on the face of the record. There is no merits on the grounds of appeal raised by revenue. Relying on the ruling of the Division Bench of this Tribunal in M/S. PARLE AGRO PVT. LTD. VERSUS COMMISSIONER, CENTRAL GOODS & SERVICE TAX, NOIDA (VICE-VERSA) [2021 (5) TMI 870 - CESTAT ALLAHABAD], the Cross-objections with directions to the revenue to grant interest @ 6% per annum from the date of deposit till the date of refund. Such interest on refund should be granted within a period of 45 days from the date of receipt of copy of this order. The appeal filed by revenue is dismissed and Cross-objection by assessee are allowed.
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