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Sourabh Rolling Mills Pvt Ltd vs Commissioner Of Customs Central Excise ... on 19 November, 2025
cites
Section 129E in The Customs Act, 1962 [Entire Act]
Section 243 in The Income Tax Act, 1961 [Entire Act]
Section 3 in The Central Excise Act, 1944 [Entire Act]
Section 118 in The Central Excise Act, 1944 [Entire Act]
Commissioner Of Central Excise And ... vs M/S Calcutta Chemical Agencies, M/S ... on 1 August, 2001
5|Page E/50710/2025
additionally to requirement to the pre-deposit amount during the
investigation will not be considered for calculation of interest which
is wrong and denied as the department itself has collected the tax
during investigation by creating unnecessary pressure and poses
threat during investigation which leads to the payment of the
impugned amount and therefore, It is most respectfully submitted
that, while passing the aforementioned Order Honble
Commissioner Appeals, failed to consider the various precedent
judgements of this Hon'ble Tribunal, various High Courts and the
Hon'ble Supreme Court of India, wherein the interest has been
granted from the date of deposit till the payment of refund on
whole amount. It is submitted that the Hon'ble Calcutta High Court
in the case of CCE vs. Calcutta Chemical Company Ltd.
MANU/WB/0276/1992, held when Govt has enjoyed the money of
assessee, department must pay interest at the rate of 12% for that
period. It is further submitted that the Hon'ble Kerala High Court in
the case of Sony Pictures Networks (P) Ltd vs. 2017(353) ELT 179
(Ker) has held as follows:-
Commnr. Central Excise & Customs, ... vs M/S. I.T.C. Ltd. & Ors on 31 October, 2006
"The Apex Court CCE VS. ITC (supra) confined the interest to 12%
and further held that any judgment/decision of any High Court
taking contrary view, will be no longer good law. The said
judgment is rendered, in my considered opinion under similar
circumstances.
M/S. Siv Industries Ltd vs Commissioner Of Central Excise & ... on 10 March, 2000
So also, in Kull Fire works Industries Vs. CCE
1997(95) ELT 3 SC, the pre-deposit made by the assessee was
directed to be returned to him with 12% interest."
Sandvik Asia Ltd vs Commissioner Of Income Tax-I, Pune & Ors on 27 January, 2006
The
CESTAT relying on Sandvik Asia case (supra), which though was
rendered in the context of Income Tax Act, have unequivocally held
in the following cases that the provisions of Section 35FF of the
Central Excise Act and Section 243 of the Income Tax Act, 1961
are parimateria, and thus, the assessee are entitled to interest on
the refund amount from the date of payment/deposit till the date
of disbursal: