Interest on delayed refund payable from date of deposit till date of payment

Sunrise Immigration Consultants Private Limited Vs CG & ST- Chandigarh (CESTAT Chandigarh) CESTAT Chandigarh held that interest on delayed refund at the rate of 12% per annum payable from the date of deposit till the date of payment. Facts- The appellant is engaged in providing Visa Consultancy Services to its various clients who wishes to study or settle down in the foreign country. The matter involved here is that appellant paid an amount of Rs. 25,39,804/- under protest as dispute was going on between the appellant and the department. The matter was decided in favour of the appellant by...