2015 (3) TMI 472

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dent : Shri D D Joshi, Supdt. (AR) JUDGEMENT Per: Ashok Jindal: The appellant is in appeal against the impugned order denying the interest on delayed refund of pre-deposit made by them during the course of investigation. 2. The brief facts of the case are that during the year 1995, the appellant paid certain pre-deposit during the course of investigation and later on the dispute was se....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....yed refund. 4. Ld. AR submits that the issue in this case is that the pre-deposit was made in the year 1995 and prior to 26.05.1995, the provisions of Section 11BB of the Central Excise Act were not in force. As held by the Apex Court in UOI vs. Orient Enterprises 1998 (99) ELT 193 (SC), that at the time there was no provision for payment of interest on delayed refund. Therefore interest is not....