Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Interest on Protest Payments Not Covered by Section 11B GST | Revenue Deposit Refund Entitles Interest : CESTAT Allahabad
CESTAT Allahabad rules that amounts paid under protest, without acceptance of liability, qualify as revenue deposits-not duty-making interest payable on their refund under general principles of equity, not Section 11B. This empowers taxpayers who pay under compulsion to claim interest, reshaping refund strategy in GST disputes where liability is contested.