Shiva Steel Industries (Nagpur) Ltd. Vs Commissioner of Central Excise & GST (CESTAT Mumbai)
The impugned order is modified to the extent of allowing the appeal filed by the appellant in respect of refund of Rs.24 lakhs to be subjected to a process of verification in the de novo proceedings by the original authority.
Hence, for the limited extent of verification of the documents submitted in support of the claim for having made the pre-deposit by the appellant and to decide the issue of refund of pre-deposit of Rs.24 lakhs, I deem it necessary to remand the case back to the original authority for fresh fact finding and for passing a speaking order. Needless to state that reasonable opportunity for personal hearing should be given to the appellant to produce the document relating to their claim and any other documents, which the Department may require to cross-verify the pre-deposit of Rs.24 lakhs in the Government account.
8. As regards the claim for interest from the date of deposit till the date of refund, I find that the issue has been examined in detail and considering the factual position that the refund has been granted within three months time in respect of the sanctioned amount of Rs.2,50,61,298/-, I do not find any infirmity in the order passed by the Commissioner (Appeals).
