2014 (7) TMI 266

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....ore the Ld.Commissioner(Appeals), who by an order dated 26.08.2002 directed the Appellant to deposit an amount of Rs. 1,24,160/-, under section 35F of Central Excise Act, 1944. The said amount was deposited by the Appellant against TR-6 challan dated 07.09.2002. The issue was finally decided in favour of the Appellant by this Tribunal vide Order No.A-871/KOL/2008 dated 09.09.2008. Consequently, the Appellant had filed a refund claim dated 08.12.2008 claiming refund of the deposited amount of Rs. 1,24,160/-. The Assistant Commissioner though sanctioned the said refund amount of Rs. 1,24,160/-, but not allowed interest on the said refund amount. Aggrieved, the Appellant filed an Appeal before the Ld.Commissioner(Appeals) claiming interest on ....

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....ling of the refund claim. In support he has referred to the judgement of this Tribunal in the case of Rexello Castors Pvt.Ltd. vs. Commissioner of Central Excise, Mumbai-I - 2013 (293) E.L.T. 385 (Tri.-Mumbai). 5. Heard the Ld. A.R. for the Revenue and perused the records. I find from the impugned order that the Ld. Commissioner(Appeals) has rejected the Appeal observing that there is no provision under the central excise law for allowing interest on the amount claimed as refund by the Appellant and section 11BB of the Central Excise Act,1944 provides for interest on delayed refunds. In my opinion the present refund relates to the pre-deposit made by the Appellant pursuant to the direction of the Ld. Commissioner(Appeals) while disposing t....

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....e months from the date of the order. In the present case the Final order of the Tribunal in favour of the Appellant was passed on 09.09.2008. Thus, the amount deposited by the Appellant earlier in 2002, is required to be refunded within three months from the date of the said order. Consequenlty, the Appellant is entitled to interest after expiry of three months from the date of the order, which apparently is the date of communication of the order to the department being pronounced in the presence of the departmental representative. This principle has been laid down while deciding the eligibility to interest on pre-deposit even for the period prior to 10.05.2008 by this Tribunal in Commissioner of Central Excise, Indore vs. Kamdeep Marketing....