2005 (2) TMI 636

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....ar, DR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  The appellants are aggrieved by the order of the Commissioner (Appeals) disallowing interest on the deposit made pending appeal before the Commissioner (Appeals) and pursuant to the order of the adjudicating authority. 2. We have heard both the sides. The Commissioner (Appeals) has held that the relief so....

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.... that deposit under Section 35F of the Act bears character of security deposit and not duty and hence Section 11B ibid has no application in such a case. In as much as refund of pre-deposit is not covered by Section 11BB, the provisions of Section 11BB as regards interest will also not be applicable to such refund. The appellant, however, brought to my notice the decision of the Madras High Court ....