𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝗳𝘂𝗻𝗱 𝗼𝗳 𝗔𝗺𝗼𝘂𝗻𝘁 𝗣𝗮𝗶𝗱 𝗣𝗲𝗻𝗱𝗶𝗻𝗴 𝗜𝗻𝘃𝗲𝘀𝘁𝗶𝗴𝗮𝘁𝗶𝗼𝗻 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Amount deposited during investigation is considered paid under protest, and thus, eligible for refund with 12% interest from the date of deposit."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s. Rajendra Mittal Construction Company Pvt. Ltd. 𝗜𝘀𝘀𝘂𝗲: Is the appellant entitled to a refund with interest for the amount deposited during the investigation? 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: Provided works contract services; part payment made during audit, later confirmed by the Original Authority but overturned on appeal.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that amounts paid during investigations are treated as payments under protest, per Mafatlal Industries vs. Union of India. Since the refund was claimed promptly after the favorable order, it was considered timely. The Department was directed to refund the amount with 12% interest. Appeal allowed.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s. Rajendra Mittal Construction Company Pvt. Ltd. vs. Commissioner of CGST, Al 𝗦𝗘𝗥𝗩𝗜𝗖𝗘 𝗧𝗔𝗫 𝗔𝗣𝗣𝗘𝗔𝗟 𝗡𝗼. 51323 of 2023 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 05 July 2023 📜 This ruling underscores that deposits during investigations are refundable with interest, as they are treated as payments under protest.