TIOL-07-SC-IT
Parle Agro (P) Ltd., vs. Commissioner, CGST-2021-TIOL-306-CESTAT-ALL
(para 39 to 42)
M/S CHURCHIT INTERNATIONAL ... money.
4.2 The Hon'ble CESTAT, Allahabad in Parle Agro Pvt. Ltd. vs.
Commissioner, CGST, Noida
date of
deposit. Reliance is placed upon the following decisions:-
o Parle Agro Pvt Ltd. [Final Order No 70180-
70181/2021 dated 25.05.2021]
o Emmar ... 2021 dated 07.10.2021 in Service Tax Appeal
No 50992/20200]
o Parle Agro Pvt. Ltd. [Final Order No 70145/2017
dated 31.01.2017 in Central Excise
settled
by various courts. I rely upon the case of Parle Agro Pvt.
Ltd. reported as 2018 (360) ELT 1005 (T-All.) and
Omjai Bhavani ... circumstances. This Tribunal in
the case of M/s. Parle Agro Pvt. Ltd. Vs. Commissioner, GST
(supra), wherein following findings have also been endorsed
required to be granted along with interest @ 12% per annum
:
o Parle Agro Pvt. Ltd. v. Commissioner 2022 (380)
ELT 219 (Tri.-All)
o Riba ... several cases.
15. The Allahabad Bench, in the case of Parle Agro Pvt Ltd Vs
CCGST, Noida - 2022(380) ELT 219 (Tri-All), has held
several cases.
15. The Allahabad Bench, in the case of Parle Agro Pvt Ltd Vs
CCGST, Noida - 2022(380) ELT 219 (Tri-All), has held ... This Tribunal in the case of M/s. Parle Agro Pvt. Ltd. Vs.
Commissioner, Central Goods & Service Tax, Noida (vice- Versa)
reported
issue on the similar set of facts
in the case of Parle Agro Pvt. Ltd. Vs. Commissioner, Central Goods &
Service Tax, Noida ... Tribunal in
the similar set of facts in the case of Parle Agro Private Limited (supra) and
it was held that interest is payable from
passed by Hon'ble CESTAT, Allahabad in the matter of Parle
Agro Private Limited Vs. Commissioner of Central Excise, Noida
vide Final Order ... taken by Hon'ble CESTAT Allahabad in the matter of
Parle Agro Pvt. Ltd. Vs Commissioner, Central Goods & Service
Tax, Noida reported
payable. He
also relied upon the judgments of Tribunal mentioned below:-
Parle Agro ... deposit till
the date of refund."
4.5 In case of Parle Agro Pvt Ltd. [2022 (380) ELT 219 (T-
ALL)] relied by the respondent
Hardware Store Vs. CCT [2022 (12)
TMI 93 (CESTAT ND)].
o Parle Agro Pvt. Ltd. Vs. CCE [2021-TIOL-306-CESTAT-
AII].
o Riba Textile ... decisions referred by the counsel in his
submissions.
A. Parle Agro Pvt Ltd. [2022 (380) ELT 219 (T-
ALL)]
"28. Section
Hardware Store Vs. CCT [2022 (12)
TMI 93 (CESTAT ND)].
o Parle Agro Pvt. Ltd. Vs. CCE [2021-TIOL-306-CESTAT-
AII].
o Riba Textile ... submissions.
Excise Appeal No.70736 of 2019
12
A. Parle Agro Pvt Ltd. [2022 (380) ELT 219 (T-
ALL)]
"28. Section
