The present appeal has been filed by the Appellant against Order-in-Appeal No. NOI-EXCUS-002-APP-230-2025-26 dated 21.01.2026 passed by Commissioner (Appeals) CGST, Noida.

The brief facts of the case are that a dispute regarding eligibility to Cenvat credit on welding electrodes (amongst other) had been raised vide Show Cause Notice,

CORAM: HON’BLE MR. P.K. CHOUDHARY, MEMBER (JUDICIAL)

dated 15.03.2005. This issue went upto the stage of Supreme Court and has finally been allowed vide order dated 07.12.2023. Consequent to the Order-in-Appeal, the Appellant paid Rs.1,50,154/- under protest vide debit account entry No.27 dated 05.05.2006. On receipt of the order of the Supreme Court, the Appellant filed an application for refund of Rs.1,50,154/- alongwith interest due thereon on 18.03.2024. The refund claim was rejected on the ground of barred by limitation. On appeal, the Commissioner (Appeals) observed that the amount deposited was not a pre-deposit and the Appellant were eligible for refund.

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The Appellant again filed an application for refund of Rs.1,50,154/- alongwith interest. The Adjudicating Authority vide order dated 11.08.2025 granted refund of Rs.1,50,154/- and interest @ 6% from 18.06.2024 to 11.08.2025. Appellant filed an appeal to the Commissioner (Appeals) on the ground that the Assistant Commissioner should have granted interest @ 12% from the date of deposit (05.05.2006) to the date of refund (11.08.2025). On appeal, the Commissioner (Appeals) vide order dated 21.01.2026, rejected the appeal after observing that the interest is payable after 03 months from the date of filing of refund application. She observed that even if any payment is made under protest, it does not entitle the Appellant to claim interest from the date of payment since interest eligibility under Section 11BB hinges on the date of filing the refund claim under Section 11B(1), and not the date of original payment, later sought to be refunded.

Appellant have filed this appeal challenging the order of Commissioner (Appeals) and have submitted that the interest on the amount of Rs.1,50,154/- should be granted @ 12% from the date of deposit to the date of refund. On 19.08.2026, when the matter was called, none appeared on behalf of the Appellant. However written submission/synopsis has been filed alongwith copy of relied upon Tribunal order and forwarding letter mentioning that the appeal be decided on the basis of grounds of appeal and synopsis.

Heard the learned Departmental Representative and perused the appeal records.

I find that the only issue for determination in the present appeal is as to whether Appellant is eligible for interest on amount of Rs.1,50,154/- from the date of deposit to the date of refund.

Before discussing the aforesaid issues, it would be apposite to first take note of the judgment rendered by the jurisdictional High Court of Allahabad in Principal Commissioner of Central Goods and Service Tax vs. M/s Parle Agro Private Limited [Central Excise Appeal No.18 of 2021 dated 14.11.2025], wherein an appeal was filed by the Department against this Tribunal’s order in M/s Parle Agro Pvt. Ltd. vs. Commissioner, Central Goods & Service Tax, Noida, 2022 (380) E.L.T. 219 (Tri.- All.), which decision has also been relied upon by the Appellant herein. It is significant to observe that the Hon’ble High Court has unequivocally affirmed the view taken by this Tribunal and in the process has conclusively settled the very issues which arise for consideration in the present proceedings. The relevant paras of the judgment are reproduced for ready reference:-

“25. Before adverting to the aforesaid decisions relied upon by the learned counsel for the Appellant, it would be appropriate to refer to the provisions contained in the Central Excise Act 1944 [Excise Act] relating to refund. Xxxxxxxxxx xxxxxxxxx xxxxxxxxx

28. Section 11B of the Excise Act deals with claim for refund of duty and interest, if any, paid on such duty. It provides tha

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