Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad REGIONAL BENCH- COURT NO.1 Excise Appeal No. 11405 of 2025-SM (E/MISC/10641/2025)

(Arising out of Order in Appeal CCESA-SRT-APPEAL-RHM-83-2025-26 Dated 18/07/2025 passed by the Commissioner, Central GST & Central Excise (Appeals), Surat)

SPRING MERCHANDISER PVT LTD ........Appellant Survey No. 170/1/(12), Shed No. 03, Panchal Udhyog Nagar, Bhimpore-396210 VERSUS COMMISSIONER OF CGST &

CENTRAL EXCISE - DAMAN ........Respondent Customs and Service Tax, Daman, 5th Floor, GST Bhavan, RCP Compound, Vapi, Valsad, Gujarat- 396191 APPEARANCE:

Shri Samyak Jain, Advocate appeared for the Appellant Smt. Sunita Menon, Superintendent(AR) appeared for the Respondent CORAM:

HON'BLE MR. SOMESH ARORA, MEMBER ( JUDICIAL )

FINAL ORDER NO. 10311/2026 DATE OF HEARING :23.04.2026 DATE OF DECISION:24.04.2026 SOMESH ARORA

1. The appellants are aggrieved by the decision of the Commissioner (Appeals), who, while permitting the refund of ₹15,00,000/- deposited by them during the period from August 2005 to October 2005—pursuant to proceedings, which ultimately concluded in their favour—restricted the grant of interest. The Commissioner (A