Refund of Amount Paid Under Protest Entitles Assessee to 12% Interest from Deposit Date: CESTAT Allahabad

T T Limited Vs Commissioner (CESTAT Allahabad) The appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad arose from an Order-in-Appeal dated 18.02.2025, which had upheld an Order-in-Original dated 10.10.2024 passed by the adjudicating authority concerning refund and interest on an amount paid by the appellant. The appellant was a 100% Export Oriented Unit engaged in the manufacture of cotton yarn under Chapter 52 of the Central Excise Tariff Act, 1985. The Superintendent of Customs and Central Excise, Range-1, Gajraula issued a letter dated 01.12.2000 demandi...