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CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
K. Anpazhakan, Member (Technical)
Neha Power Tech (I) Pvt. Ltd. – Appellant
Versus
Commissioner of C.G.S.T. and Central Excise – Respondent
| Table of Content |
|---|
| 1. appeal against denial of interest on refunded investigation deposit. (Para 1 , 5) |
| 2. conflicting precedents on interest for investigation deposits. (Para 2) |
| 3. deposit under departmental insistence not voluntary duty payment. (Para 4 , 7) |
| 4. interest at 12% payable on refunded investigation deposits. (Para 8 , 9 , 10) |
| 5. appeal allowed with interest entitlement. (Para 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.09/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. 293/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 issue, in favour of the appellant, in the case of M/s. Harrisons Industries v. Commiss
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