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of <h1>Tribunal rules appeal filing date determines amended Section 35F applicability, not deposit or order dates</h1> <h3>M/s Shivam Engineers & Fabricator Versus Commissioner of Central Excise, Meerut</h3> M/s Shivam Engineers & Fabricator Versus Commissioner of Central Excise, Meerut - TMI Issues Involved:1. Entitlement to interest on pre-deposit amount.2. Applicability of amended Section 35FF of the Central Excise Act, 1944.Summary:Entitlement to Interest on Pre-deposit Amount:The appellant contended that the pre-deposit amount of Rs. 1 crore, made on 30.08.2013 as per the Hon'ble High Court's direction, should accrue interest from the date of payment until the refund date, as per Circular No. 984/08/2014-CX dated 16.09.2014. The adjudicating authority denied interest, stating that the amended Section 35FF, effective from 06.08.2014, was not applicable since the refund was made within three months. The Commissioner (Appeals) upheld this decision, concluding that the appellant was not entitled to interest as the pre-deposit was governed by the pre-amendment provisions of Section 35FF.Applicability of Amended Section 35FF:The appellant filed a refund claim following the Tribunal's Final Order dated 04.04.2018, which was allowed by the Original Authority except for the interest on Rs. 1 crore. The Commissioner (Appeals) maintained that the amount deposited before 06.08.2014 was not subject to the amended Section 35FF. However, the Tribunal noted that the appeal was filed on 27.08.2014, after the amended Section 35F came into force. The Tribunal had treated the amount deposited as a pre-deposit under the amended Section 35F, making the amended Section 35FF applicable for interest determination. The Tribunal emphasized that the date of filing the appeal, not the deposit date, determines the applicability of the amended section.Conclusion:The Tribunal held that the appellant was entitled to interest on the pre-deposit amount as per the amended Section 35FF. The impugned order denying interest was set aside, and the appeal was allowed with consequential relief. The Tribunal's decision aligns with the Board's Circular No. 984/08/2014, stating that payments made during investigations or audits take the color of deposit under the amended Section 35F upon filing the appeal.
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