TMI Blog2023 (3) TMI 1125X X X X Extracts X X X X X X X X Extracts X X X X ..... own orders and therefore, it does not have jurisdiction to entertain the petitioner s request for reconsidering payment of interest. Notwithstanding the petitioner may have a right to appeal against the order refunding the principal amount while ignoring the interest thereon; it is not deemed necessary to relegate the petitioner to avail such remedy considering that there is no dispute that the petitioner would be entitled to interest on the said amount - According to the petitioner a sum of ₹24,50,959/- is due and payable to the petitioner on account of interest on the pre-deposit. It is considered apposite to set aside the communication issued by respondent rejecting the petitioner s request for interest and direct the Adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the Customs Excise and Service tax Appellate Tribunal (hereafter CESTAT ) against an order passed by the Commissioner (Appeals) in respect of service tax. As a pre-condition for maintaining the said appeal, the petitioner had also deposited a sum of ₹1,00,00,000/- with the respondents. 5. The petitioner prevailed in its appeal before the learned CESTAT and its appeal was allowed by an order dated 05.06.2012. Admittedly, as a consequence of the same, the amount deposited by the petitioner for maintaining the said appeal was refundable to the petitioner. 6. It is also relevant to note that the respondents had also appealed against the decision of the CESTAT before this Court, which was dismissed as not maintainable. The Spe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ile ignoring the interest thereon; we do not consider it necessary to relegate the petitioner to avail such remedy considering that there is no dispute that the petitioner would be entitled to interest on the said amount. 11. According to the petitioner a sum of ₹24,50,959/- is due and payable to the petitioner on account of interest on the pre-deposit. 12. In view of the above, we consider it apposite to set aside the communication issued by respondent rejecting the petitioner s request for interest and direct the Adjudicating Authority to entertain its request for interest on the pre-deposit amount on merits and disburse the said amount as calculated. 13. The petition is allowed in the aforesaid terms. - - TaxTMI - TMIT ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
