Search Results Page

Search Results

1 - 10 of 15 (0.52 seconds)
Documents citing Parle Agro Pvt. Ltd vs Commissioner Of Central Excise, Raigad on 17 August, 2015

Rajendra Mittal Construction Company ... vs Commissioner, Cgst-Alwar on 5 July, 2023

Seen from this perspective the refund is otherwise well within the reasonable period. Accordingly, I hold that refund of Rs. 12,00,290/- with interest of Rs.35,342 has wrongly been rejected. Department is held liable to refund the said amount also alongwith the interest. Relying upon the decision of this Tribunal in the case of Parle Agro Pvt. Ltd. (supra) and Dugger Fibers Pvt Ltd. (supra) the Department is directed to grant interest on the 7 ST/51323 /2023 said amount at the rate of 12% from the date of deposit till the date of payment.
Custom, Excise & Service Tax Tribunal Cites 6 - Cited by 0 - Full Document

Suryauday Spinning Mills Pvt. Ltd. vs Secunderabad - G S T on 29 April, 2025

14. Coming to the various judgments cited by the appellant, I find that in Parle Agro Pvt Ltd Vs CCE (supra), at para 30, the Tribunal held that the provisions of section 11B of the Act would not be applicable as the appellant was not claiming refund of duty and has, in fact, claimed refund of revenue deposit. The facts of the case were that during the pendency of the investigation, the appellant had made certain payments by way of debit in PLA with endorsements that the amount was being paid under protest. It was also observed by the Tribunal that there is neither a provision in the Excise Act, which deals with the refund of revenue deposit nor rate of interest has been prescribed when revenue deposit is required to be refunded.
Custom, Excise & Service Tax Tribunal Cites 31 - Cited by 0 - Full Document

Commissioner Of Customs - Chennai Ii ... vs M/S Competition Team Technology India ... on 13 April, 2026

9. We also draw support from the ratio laid down in the case of Parle Agro Pvt. Ltd. Vs Commissioner [2022 (380) ELT 219 (Tri.-All.)], where the coordinate Allahabad Bench was seized of almost a similar dispute where the tax payer had claimed interest from the date of deposit at a higher rate of interest. The Bench after considering the pronouncements of various higher judicial Fora, had held as under :
Custom, Excise & Service Tax Tribunal Cites 23 - Cited by 0 - Full Document
1   2 Next