PANKAJ JAIN, J. - (1.)This appeal has been filed against the order passed by Customs, Excise and Services Tax Appellate Tribunal, Chandigarh whereby the respondent has been held to be entitled for interest of refund from the date of deposit and the order whereby the application for rectification of mistake filed by the appellant has been dismissed.
(2.)The respondent/Assessee having its registered office at Sonepat had applied for central excise duty along with interest before the Deputy Commissioner, Central Excise, Division Panipat. The Deputy Commissioner, Central Excise, Division Panipat vide order dtd. 21/6/2017 allowed and sanctioned refund of Rs.54.00 lacs to the Assessee however claim w.r.t. interest was rejected.
(3.)The respondent/Assessee challenged the said order qua rejection of interest in appeal before the Commissioner of Central Excise(Appeals), Panchkula which was also dismissed vide order dtd. 18/1/2018. The Assessee took the matter in appeal before CESTAT, Chandigarh. CESTAT vide order dtd. 7/1/2020 held the Assessee entitled for interest on delayed refund from the date of deposit till its realization thereof. The Assessee approached the authorities of Panipat Division for refund on 24/2/2020. While the application of the Assessee was pending before the Authorities at Panipat Division, the Commissioner of CGST and Central Excise, Panchkula filed rectification of mistakes application before the CESTAT.