Interest on refund of Service Tax Paid under protest payable from date of deposit till its realization

Shahi Exports Ltd. Vs Commissioner of CE & ST (CESTAT Chandigarh)

I find that it is an amount paid by the appellant as service tax under protest during the course of investigation. This fact is not in dispute. When any amount paid under protest, it is neither pre-deposit nor service tax; it is only a deposit made by the appellant and the said amount was retained by the Revenue without any authority of law as held by this Tribunal that the appellant was not liable to pay service tax. The order of this Tribunal has attaine

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