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1 - 10 of 10 (0.27 seconds)Rajasthan Excise Act, 1950
Z.Konark, vs Coms,C.Ex,Cus &Amp; S.Tax - Bbsr-I on 29 October, 2018
6. Similar issue came to be decided by Kolkata Tribunal in the
case of Z Konark Vs CCGST-BBSR vide Final Order No.75013/2025
dated 7.1.2025. The Tribunal held as under :
M/S Ranbaxy Laboratories Ltd vs Union Of India & Ors on 21 October, 2011
13. Therefore, following the ratio laid down in the above case
laws, we hold that the appellant is eligible for the interest taking
the refund claim date as the base. The appellant has filed the
refund claim on 22.11.2007. Hence after considering the period
of 3 months for processing of this application, the interest would
be payable from 22.02.2008 till the date on which the refund has
been paid to them.
J.K. Cement Works vs Asstt. Commissioner Of Central Excise ... on 10 February, 2004
In our view the law laid down by the Rajasthan
High Court succinctly in the case of J.K. Cement Works v. Assistant
Commissioner of Central Excise & Customs reported in 2004 (170) E.L.T.
4 vide Para 33:
M/S Al-Hamd Agro Food Products Pvt. Ltd vs Commissioner Of Customs, Noida on 14 June, 2016
"8. Considering the rival contentions, this appeal by the Revenue is
dismissed. Further, it is directed that the Adjudicating Authority shall
disburse the amount of interest @12% per annum forthwith, within a
period of 45 days from the date of receipt of the copy of this order, as held
by Division Bench of this Tribunal in Parle Agro (P) Ltd., (supra)."
Sandvik Asia Ltd vs Commissioner Of Income Tax-I, Pune & Ors on 27 January, 2006
"I further take notice that Divisioin Bench of this Tribunal in Parle Agro (P)
Ltd. Vs. ommissioner, CGST - 2021-TIOL-306-CESTAT ALL, wherein
interest on pre-deposit (made during investigation) have been enhanced
from 6% to 12%, following the ruling of the Apex Court in Sandvik Asia
Ltd. Vs. Commissioner - 2006 (196) E.L.T. 257 (S.C.). I further direct the
Adjudicating Authority to grant interest @ 12% per annum from the date of
deposit till the date of refund. Such interest should be granted within a
period of two months from the date of receipt or service of the copy of this
order."
M/S Swati Menthol And Allied Chemicals ... vs Commissioner, Gst And Central Excise, ... on 17 May, 2021
13. We, thus find substance in the contention of learned counsel for the
assessee that in fact the issue stands concluded by the decision of this
Court in U.P. Twiga Fiber Glass Ltd. (supra).
Principal Commissioner, Cgst-Delhi ... vs Emmar Mgf Construction Pvt Ltd on 2 September, 2022
16. Similar view was taken in case of Pr. Commr. of CGST, New Delhi Vs.
Emmar Mgf Construction Pvt. Ltd. reported as 2021 (55) GSTL 311 (Tri.-
Del.) wherein it was held that amount deposited during investigation
and/or pending litigation is ipso facto pre-deposit and interest is payable
on such amount to the assessee being successful in appeal, from the date
of deposit till the date of refund. Further, it is directed that the adjudicating
authority shall disburse the amount of interest @ 12% per annum
forthwith.
Arihant Evergreen Agro And Textiles ... vs Commissioner Of Central Excise And ... on 30 March, 2021
15. This Tribunal in the case of M/s. Parle Agro Pvt. Ltd. Vs.
Commissioner, Central Goods & Service Tax, Noida (vice- Versa)
reported as 2021 (5) TMI 870 - CESTAT ALLHABAD has held that in the
light of the above discussed notifications the grant of interest at the rate of
12% per annum seems to be appropriate.
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