CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHANDIGARH REGIONAL BENCH - COURT NO. I Excise Appeal No. 60268 of 2023 [Arising out of Order-in-Appeal No. CHD-EXCUS-001-LDH-APP-108-2022-23 dated

23.03.2023 passed by the Commissioner (Appeals), CGST, Chandigarh]

M/s Chandigarh Petrofoam Pvt Ltd ……Appellant Plot No. 565, Industrial Area Phase 9, Mohali, SAS Nagar, Punjab 160059 VERSUS Commissioner of Central Excise, Goods ……Respondent and Service Tax, Ludhiana Central GST Bhawan, F Block, Rishi Nagar, Ludhiana, Punjab 141001 APPEARANCE:

Ms. Tanisha, Advocate for the Appellant Shri Shivam Syal, Authorized Representative for the Respondent CORAM: HON’BLE MR. S. S. GARG, MEMBER (JUDICIAL)

FINAL ORDER NO. 60612/2025 DATE OF HEARING: 21.02.2025 DATE OF DECISION: 05.06.2025 The present appeal is directed against the impugned order dated 23.03.2023 passed by the Commissioner (Appeals), CGST, Chandigarh, vide which the learned Commissioner (Appeals) has held that the appellant is eligible for interest on refund amount for 15 days only and not from the date of initial deposit as claimed by the appellant.

2. Briefly stated facts of the present case are that the appellant was engaged in the manu