2014 (5) TMI 252

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.... the date of filing of refund application till the date of payment. Sri S.D. Singh, Senior Advocate, appearing on behalf of the petitioner, states that a search was conducted at the premises of the petitioner on 12.8.1998. By coercive method being adopted against the petitioner, a sum of Rs.20 lacs had been deposited on 12.8.1998. By the order dated 6.12.2000, the adjudicating authority had raised a demand of Rs.21 lacs and had adjusted the aforesaid amount of Rs.21 lacs. Against the said order, the petitioner filed an appeal before the Tribunal. The Tribunal vide order dated 15.5.2002 set aside the demand order of the adjudicating authority. The petitioner moved an application for the refund of the amount on 8.7.2002, which has been all....

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....3 months from the date of the filing of the refund application, till the date of payment." Learned counsel for the petitioner submitted that against the order of the Tribunal, the Revenue filed an appeal before the Hon'ble Supreme Court, which has been dismissed on 25.10.2007 along with other connected Civil Appeals with the following observations: "The point in dispute in the present appeals is as to whether the pre-deposit made as a condition precedent for the hearing of the appeals under the Central Excise Act, 1944 was, on the assessee being ultimately successful, refundable to the assessee with interest. The said point is concluded by a judgment of this Court in the case of Commissioner of Central Excise, Hyderabad v. I.T.C. ....