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(iii) Commissioner of C.Ex., Panchkula v. Riba Textiles Ltd. [2022-TIOL-382-HC-P&H- CX]

(iv) Parle Agro Pvt. Ltd. v. Commissioner, C.G.S.T., Noida [2022 (380) E.L.T. 219 (T)]

(v) Shri Nakoda Ispat Ltd. & ors. v.

Commissioner of Cus., C.Ex. & S.T., Raipur [Final Order Nos. 50710-50714 of 2022 dated 22.08.2022 in Excise Appeal No. 51050 of 2022 & ors. - CESTAT, New Delhi] 6.11. Thus, by following the decisions cited supra, I hold that the appellant is liable to be paid the refund along with interest @12%.