CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL MUMBAI WEST ZONAL BENCH EXCISE APPEAL No.86716 OF 2021 [Arising out of Order-in-Appeal No.PUN-EXCUS-001-APP-315/2020-21 dated

31.03.2021 passed by the Commissioner (Appeals-I), Central Tax, Pune-411001]

KBK CHEM ENGINEERING PVT LTD Gat No.540,At Post-Kasar Amoboli, Urawade Road, Mulshi, Appellant Pune-412 115 Vs.

DEPUTY COMMISSIONER, CENTRAL TAX, DIVISION-II, PIMPRI, PUNE-I COMMISSIONERATE, Respondent PUNE-411044 Appearance:

Present for the Appellant: Shri Rahul Patil, Company Representative Present for the Respondent:Shri C.S.Vinod (AR)

CORAM:

HON'BLE MR. AJAY SHARMA, MEMBER ( JUDICIAL )

FINAL ORDER NO.85869/2025 Date of Hearing: 11.03.2025 Date of Decision:05.06.2025 PER:AJAY SHARMA This appeal has been filed against the impugned Order-in-

Appeal dated 31.3.2021 passed by the Commissioner (Appeals-1) Central Tax, Pune whereby the learned Commissioner rejected the appeal filed by the appellant by upholding the Order-in-Original dated 22.9.2020 passed by the Deputy Commissioner, Central GST, Division-II (Pimpri) of Pune Commissionerate rejecting the claim of interest on refund.

2. The issue involved herein is whether appellant is entitled to i