CESTAT | Amount deposited during the investigation, ipso facto, becomes pre-deposit when the assessee carries the dispute before the Appellate Forum

Customs, Excise and Services Tax Appellate Tribunal

Customs Excise and Service Tax Appellate Tribunal: Anil Choudhary (Judicial Member) dismissed applications filed by the Revenue pertaining to rectification of mistakes.

All the appeals had arisen from the common order-in-appeal, whereby the claim of interest on the amount deposited during investigation, and was finally refunded on being successful in appeal, was denied holding that the amount deposited during the investigation, ipso facto, becomes pre-deposit when the assessee carries the dispute before the Appellate Forum.

The Tribunal found that there was no error in the Final Order and the Rectification of Mistake Applications were without any merit.[Hitesh Industries v. Commr. of CGST, 2022 SCC OnLine CESTAT 60, decided on 09-03-2022]


Shri Bipin Garg and Ms J. Kainaat, Advocates for the appellant.

Shri Pradeep Gupta, Authorised Representative for the respondent/Department


Suchita Shukla, Editorial Assistant has reported this brief.

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