2015 (10) TMI 2084

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....he imported vessel has been decided in their favour and consequently refund arises for the amount of differential duty which was paid along with interest. It is her submission that though the department has filed an appeal challenging this Tribunal's order dt. 7.11.2012 before the Hon'ble Supreme Court along with stay petition but in Hon'ble Supreme Court even after passing of 2 years no stay has been granted, but the department appeal was admitted. She submits that as per the Board's Circular No. 802/35/2004-CX dated 8.12.2004, it was clarified that in case of pre-deposit of any amount during the proceeding the same should be refunded within 3 months from the date of final order of the appellate Tribunal/Court. On the order....

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.... of the Circular are reproduced below: As we are all aware the CESTAT has in a number of such cases awarded interest on pre-deposits where its orders have not been implemented and the Department had challenged this and filed Civil Appeals in the Supreme Court. The Board has noted the observations of the Hon'ble Supreme Court in its order dated 21-9-2004 and has decided that pre-deposits shall be returned within a period of three months of the disposal of the appeals in the assessee's favour. Accordingly, the contents of the Circular No. 275/37/2000-CX.8A dated 2-1.2002, as to the modalities for return of the pre-deposits are reiterated. It is again reiterated that in terms of Hon'ble Supreme Court's order such pre-deposit....