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CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
K. Anpazhakan, Technical Member
Premier Power Products (Calcutta) Pvt. Ltd. – Appellant
Versus
Commissioner of C.G.S.T. and Central Excise – Respondent
| Table of Content |
|---|
| 1. deposit during investigation at departmental insistence not voluntary duty payment. (Para 1 , 5 , 6 , 7) |
| 2. appellant claims 12% interest; revenue denies as voluntary pre-deposit. (Para 2 , 3) |
| 3. section 11b inapplicable to mistaken investigation deposits; prior precedent affirmed. (Para 8) |
| 4. revenue's goldy case distinguishable due to non-mistaken duty payment. (Para 9) |
| 5. appellant entitled to 12% interest from deposit to refund date. (Para 10 , 11) |
ORDER:
The appellant has filed this appeal against the non-payment of interest on the refund of Rs.20,00,000/- deposited by them, in the Order-in-Original No.10/Refund/AC/CGST&CX/TECH/ JPD/2024-25 dated 25.11.2024. The above Order-in-Original has been upheld by the Ld. Commissioner of C.G.S.T. & C.X., Kolkata Appeals-II, 3rd& 4th Floor, Bamboo Villa, 169, A.J.C. Bose Road, Kolkata – 700 014 vide the Order-in-Appeal No. 292/Haldia/CE/2025-26 dated 28.08.2025.
2. The appellant submits that during the course of investigation, they have deposited an amount of Rs.20,00,000/- at the insistence of the department. The Ld. Counsel appearing on behalf of the appellant has submitted that this Bench has already decided the above issu
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