2014 (1) TMI 1219

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....hin three months and that there was no application for refund of any duty/interest paid on such duty, received from the respondent in terms of Section 27(1) of Customs Act, 1962 during the period from 4-7-2002 to 23-9-2007 and not appreciating the fact that when the application for refund of Rs. 93,72,618/- was filed on 18-9-2007, no claim for interest was made by the assessee. 2.1 In support of the ROM application, Shri Y.K. Agarwal, learned AR submitted the following : "The decisions of Hon'ble Apex Court in ITC - 2005 (179) E.L.T. 15 and Tata SSL - 2007 (218) E.L.T. 493 lay down the principle that interest is to be paid for delayed refund of pre-deposit beyond three months. However, the Hon'ble Apex Court in the above orders did ....

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....uced here as under :- "9. In alternate, the appellant has claimed interest from the date of the order passed by this Tribunal holding the demand is not sustainable against the appellant on 4-7-2002. It is not in dispute that the said amount was considered by this Tribunal as pre-deposit in the appeal filed by the appellant. As per Board Circular No. 802/35/2004-CX., dated 8-12-2004, the Board has clarified that in terms of Hon'ble Supreme Court order, such pre-deposit amount be returned to the assessee within three months of the order passed by the appellant Tribunal/Court or other final authority unless there is a stay on the order of the CESTAT/Court by a superior court. 10. From the above discussion, it is clear that the depa....

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....son of any orders of the CESTAT/Court, such orders will have to be complied with and it may be recoverable from the concerned officers." 5. Vide paragraph 9 and 10 of the Tribunal's order, this Tribunal has clearly observed that the Tribunal has passed the order in favour of the appellant on 4-7-2002. Therefore, in terms of Board's Circular the appellants are entitled for the interest on delayed refund after three months from the date of issue of the order. Therefore, there is no question for the appellant to file any refund claim application in pursuant to the order passed by this Tribunal as no stay has been obtained by the Revenue against the said order from any higher Courts. As observed by this Tribunal that in terms of the Board....