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TMI Blog2021 (12) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... am, Authorised Representative for the respondent for the appellant. Shri Puneet Agrawal & Ms. Purvi Sinha, Advocates for the respondent ORDER Heard the parties. 2. The Revenue is in appeal against the impugned order-in-appeal whereby the interest @ 6% have been allowed on the amount of deposit, pending litigation, from the date of deposit till the date of actual refund. 3. Brief facts of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... maar/ 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oning of the refund claim on the part of the revenue, hence interest is not payable. Interest was not applicable in the present case, as this is neither the case of any pre-deposit deposited for filing appeal, nor the refund claim is delayed. Being aggrieved, the appellant preferred the appeal before the Commissioner (Appeals) who vide the impugned order has been pleased to grant interest @ 6%@ fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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