TMI Blog2021 (12) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... ation and /or pending litigation is ipso facto pre-deposit and interest is payable on such amount to the assessee being successful in appeal, from the date of deposit till the date of refund. This appeal by the Revenue is dismissed. Further, it is directed that the Adjudicating Authority shall disburse the amount of interest @ 12% per annum forthwith, within a period of 45 days from the date of receipt of the copy of this order, as held by Division Bench of this Tribunal in Parle Agro (P) Ltd. - Decided against Revenue. - Service Tax Appeal No. 50992 of 2020-SM - FINAL ORDER NO. 51873/2021 - Dated:- 7-10-2021 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Ms. Tamanna Alam, Authorised Representative for the respondent for the appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SCN No. DL-I/ST/ R-IV/RIP/Emaar/ MGF/08 18.09.2012 50,19,861/- 01.04.2011 to 31.03.2012 5. SCN No. DL-I/ST/ R-IV/RIP/Emaar/ MGF/08 08.05.2014 25,62,001/- 01.04.2012 to 30.06.2012 4. The aforementioned show cause notices were adjudicated vide order-in-original dated 27.08.2019, whereas the respondent assessee was successful (demand dropped). The respondent filed refund claim on 09.10.2019 praying for refund of ₹ 2,47,32,326/- being the amount deposited by them with respect to the aforementioned show cause notices, which was deposited by the respondent vid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cable. It is further urged that the amount deposited in the year 2015 is not by way of pre-deposit, as defined in Section 35F of the Act. Reliance is placed on the ruling of Hon ble Gujarat High Court in the case of Ajni Interiors vs. UoI, wherein it has been held that if any payment is made as a pre-condition for exercising the statutory right, it can be termed as pre-deposit. However, it cannot be equated with voluntary deposit of Excise duty paid even during the course of investigation and prior to show cause notice or adjudication to assert that it is pre-deposit. Further, reliance is placed on the finding of the Adjudicating Authority. 7. Opposing the appeal, learned Counsel Shri Puneet Agrawal urges that the issue is not longer res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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