longer res integra as the Division Bench of
this Tribunal in Parle Agro (P) Ltd., vs. Commissioner, CGST-
2021-TIOL-306-CESTAT-ALL, following ... this order, as held by Division Bench of this Tribunal in Parle
Agro (P) Ltd., (supra).
9. Thus, the appeal by Revenue is dismissed with
annum (as held by this Tribunal in the case of Parle Agro)
for the period from 08.11.2003 till the date of payment, within a
period
further take notice that Division Bench of this Tribunal
in Parle Agro (P) Ltd., vs. Commissioner, CGST-2021-TIOL-306-
CESTAT-ALL, wherein interest
held by Division Bench of this Tribunal in Parle Agro (P) Ltd. vs.
Commissioner -CGST-2021-TIOL-306-CESTAT-All.
6. The appeal is allowed
further take notice that a Division
Bench of this Tribunal in Parle Agro (P) Ltd., vs. Commissioner,
CGST-2021-TIOL-306-CESTAT-ALL, wherein interest
supra), this Tribunal
Division Bench have held in case of Parle Agro Pvt. Ltd., being
Final Order No. 70180-70181/2021 dated 24 March
refund as
held by this Tribunal in the case of Parle Agro Pvt. Limited vide Final
Order No. 70180-70181/2021 dated 25.05.2021 (Delhi
grant of refund. Further, the Division Bench of this Tribunal in
Parle Agro Ltd. - 2018 (360) ELT 1005 (Tribunal-Allahabad) has held
that interest
date of refund as has been allowed by
this Tribunal in Parle Agro (P) Ltd.,(D.B.). The appellant is entitled
to consequential benefits
