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HomeIndirect TaxesInterest Payable on Refund of Amount Deposited Under Protest; Not ‘Duty’, Rules...

Interest Payable on Refund of Amount Deposited Under Protest; Not ‘Duty’, Rules CESTAT

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By Mariya Paliwala
CESTAT

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad Bench has upheld that amounts deposited under protest during investigation cannot be treated as “duty,” thereby entitling the assessee to refund along with applicable interest. The bench of P. K. Choudhary (Judicial Member) and P. Anjani Kumar (Technical Member) has observed that once the show…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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