2004 (4) TMI 511

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..... Shri P.M. Rao, JDR, for the Respondent. [Order]. -  In this Appeal filed by M/s. ILPEA Paramount Ltd., issue relates to interest on pre-deposit made by them as per order passed by the Appellate Tribunal. 2. Shri K.L. Handa, learned Consultant, mentioned that the appellants as per Stay Order No. 24-26/02-C dated 14-12-2001, deposited the amount of Rs. 5 lakhs on 7-2-2002; th....

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....an interest liability. Learned Consultant submitted that it is thus clear that if the amount of pre-deposit is not refunded within 3 months of the date of Final Order, the interest is to be paid from the said date. He also relied upon the Board's Circular letter F.No. 275/37/2000-CX., dated 8-8-2002 wherein it is mentioned that refund application need not be insisted upon in the case of return of ....

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....uesting for return of the amount along with an attested Xerox copy of the Order-in-Appeal or Tribunal's Order consequent to which deposit made become returnable and an attested Xerox Copy of the Challan in form TR 6 evidencing payment of duty has to be submitted to the Department. In absence of such documents, the refund of amount of pre-deposit cannot be undertaken by the Department. These docume....