‘Limitation Not Applicable to Pre-Deposit Refunds’: CESTAT Orders 12% Interest from Date of Deposit

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) approved a refund of Special Additional Duty (SAD) based on TR6 challans that were presented as evidence of duty payment. The tribunal accepted these alternative documents in a situation where the original payment records were reportedly unavailable. This decision demonstrates a practical and reasonable approach by CESTAT, acknowledging that in certain circumstances, alternative forms of evidence can serve as valid proof of tax payment, particularly when the inability to produce original documents is adequately explained. This provides relief to taxpayers who face genuine difficulties in retrieving original payment records.