Appellant Entitled to Interest on GST Refund for Amount Deposited during Investigation u/s 35EE of Central Excise Act:

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that the appellant is entitled to interest on the GST refund for the amount deposited during the investigation under Section 35EE of the Central Excise Act. The appellant had deposited an amount during the investigation, which was later refunded. However, the department denied interest on the refunded amount. CESTAT clarified that interest is payable from the date of deposit till the date of refund, emphasizing that denying interest would be contrary to the principles of justice and equity. This decision reinforces the taxpayer's right to interest on refunds, ensuring fair treatment under the law.