𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝗳𝘂𝗻𝗱 𝗼𝗳 𝗣𝗿𝗲-𝗗𝗲𝗽𝗼𝘀𝗶𝘁 𝗮𝗻𝗱 𝗜𝗻𝘁𝗲𝗿𝗲𝘀𝘁 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Refund of pre-deposit is eligible with interest from the date of deposit till sanction of refund. Recovery before adjudication is invalid."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: Span Kathwada Commercial Co-Operative Society Ltd. 𝗜𝘀𝘀𝘂𝗲: Entitlement to interest on refund of Rs. 9 Lakhs collected as pre-deposit during adjudication. 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: SCN demanded Rs. 26.4 Lakhs; Rs. 9 Lakhs was retained by the Department before adjudication.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled the amount collected before adjudication cannot be recovered as tax and must be treated as a pre-deposit. Refund is allowed with interest from the deposit date.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Span Kathwada Commercial Co-Operative Society Ltd. vs. C.C.E. Ahmedabad-I 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 19 January 2023 📜 This ruling ensures procedural integrity in tax collection and safeguards taxpayer rights.