Amount deposited under mistaken notion doesn’t amount to duty hence interest eligible

Neha Power Tech (I) Pvt. Ltd Vs Commissioner of C.G.S.T. and Central Excise (CESTAT Kolkata) CESTAT Kolkata held that amount deposited during the course of investigation is not voluntary payment but it was deposit made under mistaken notion and hence doesn’t amount to duty. Accordingly, interest is eligible on amount refunded. Facts- The appellant submits that during the course of investigation, they have deposited an amount of Rs.20,00,000/- at the insistence of the department. Thus, the the appellant prayed for grant of interest at the rate of 12% on the amount refunded to them in terms o...