𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗜𝗻𝘁𝗲𝗿𝗲𝘀𝘁 𝗼𝗻 𝗙𝗿𝗲𝗲 𝗗𝗲𝗽𝗼𝘀𝗶𝘁 𝗙𝗼𝗿 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘄 𝗥𝗲𝗳𝘂𝗻𝗱 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Amounts paid during investigation are pre-deposits and are eligible for interest on refund from the date of deposit till realization, once the appeal is successful."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝗻𝘁: Omega Elevators 𝗜𝘀𝘀𝘂𝗲: Whether the appellant is entitled to interest on refund after succeeding in the appeal. 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: Appellant paid service tax during investigation (2003-2015), succeeded in appeal, claimed refund, but interest was not granted.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that amounts paid during investigation are pre-deposits, eligible for refund with interest if the appellant succeeds in the appeal. The appellant is entitled to interest from the date of deposit until the refund is realized, confirming their entitlement to interest on the refunded amount.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Omega Elevators vs. Commissioner of Service Tax, Ahmedabad 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 22 December 2022 📜 This ruling clarifies that amounts paid during investigation are pre-deposits, and the appellant is entitled to interest on refund once the appeal is successful.