Interest on pre-deposit refund under excise law referred to High Court for opinion on statutory applicability.

A reference question was raised on whether interest under Section 11BB of the Central Excises and Salt Act, 1944 applies to refund of a pre-deposit made under Section 35F for pursuing a statutory appeal. The Court found that a question of law arose and, instead of deciding the merits, directed the Tribunal to draw up the statement of facts for reference to the High Court. The issue therefore remained open for opinion by the High Court and was not finally answered in the document.

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Issues: Whether interest under Section 11BB of the Central Excises and Salt Act, 1944 applies to pre-deposits made by an assessee under Section 35F of the Act.

Analysis: The application was made under Section 35H of the Central Excises and Salt Act, 1944 seeking a reference on the question whether a pre-deposit made to pursue the statutory appeal could carry interest on refund under Section 11BB. The Court found that this question of law arose for consideration and directed the Tribunal to draw up the statement of facts for reference.

Conclusion: The question was not answered on merits and was directed to be referred to the High Court for opinion.

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