2026-VIL-664-CESTAT-ALH-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Refund of Revenue Deposit and Interest thereon – Respondent was issued show cause notice proposing to recover duty on the ground that it had classified its product as chewing tobacco instead of Zarda Scented Tobacco. The adjudicating authority confirmed the demand, but the Tribunal allowed the appeal of the manufacturer – Refund claim for the duty paid was partly sanctioned and partly rejected - Commissioner (Appeals) allowed the appeal, directing the revenue to pay interest on the refund amount - Whether the amount paid by the appellant was a revenue deposit and not duty and is entitled to interest on the refund of such deposit – HELD - The amount paid by the Respondent was a revenue deposit and not duty, as the initial show cause notice had proposed to appropriate the amount deposited by the manufacturer under protest. The Respondent had never accepted the classification made by the revenue. The issue of classification was settled in favor of the manufacturer, as the Supreme Court had dismissed the revenue's appeal against the Tribunal's order – Further, the findings of the adjudicating authority regarding the refund being of a deposit and not duty were not challenged by the revenue, and therefore, it was not open for the revenue to dispute the same at this stage. Accordingly, the order of the Commissioner (Appeals), directing the revenue to pay interest on the refund amount to the manufacturer is upheld - The appeal filed by the revenue is dismissed
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GSTAT Appeal filed wrongly...
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