2013 (6) TMI 269

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....bunal in appeal No.A/696/04/NB (S.M.). The Tribunal by the impugned order allowed the appeal filed by the appellant claiming the payment of interest on predposit which was made made before the Commissioner (Appeals). The Tribunal allowed the appeal directing for payment of interest at the rate prevailing at the time till the date of payment from 1st of July, 2000. The order of the Tribunal by which the petitioner's liability was deleted, was passed on 31st of March, 2000. Copy of the order has been brought on record. The appellant made an application for refund of five lakhs of rupees on 4.5.2000 which claim was rejected by the adjudicating authority by its order dated 4.5.2001. The appeal filed against the said order before the Co....

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....ith the final order impugned before us and payment of interest in terms of the draft circular. The draft circular shall be appended to and the contents form part of this order. The appeal is disposed of. In view of this order any judgment of any High Court holding to the contrary will no longer be good law." The learned counsel for the appellant has placed reliance before the Court on the circular which was issued on 8.12.2004 being circular no.802/35/2004 - CX dated 08-Dec-2004 which was proposed circular and was placed before the Apex Court while deciding the case of the Commissioner of Central Excise, Hyderabad (supra). In the aforesaid circular it was clearly mentioned that the pre-deposit must be refunded within three months from th....