2018 (4) TMI 214

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.... appellants are engaged in refining and marketing of petroleum products and they have a refinery at Mahul in Mumbai and have network of marketing installations and depots throughout the country. They have a warehouse at Devanagonthi installation, Hosakote Taluk, Bangalore wherein High Speed Diesel Oil and Motor Spirit are warehoused and cleared. During the material period, the appellants were warehousing petroleum products and clearing the same on payment of duty to their sales outlets called as Company Owned Company Operated (COCO) outlets. A show-cause notice dt. 12/1/2002 was issued to the appellants proposing to recover duty of Rs. 19,52,432/- in terms of Rule 7 of Valuation Rules, by considering the transportation charges collected as ....

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.... the Commissioner(Appeals) who vide order dt. 28/03/2012 set aside the order of the Assistant Commissioner and directed the adjudicating authority to sanction the refund claim of the assessee. Thereafter the assessee again vide letter dt. 03/05/2012 requested the Assistant Commissioner to release the refund along with interest. Thereafter again Assistant Commissioner issued show-cause notice dt 31/07/2012 proposing to rejected the refund claim in spite of the direction of the Commissioner(Appeals). The appellant vide reply to the show-cause notice contested the proposal of rejection and thereafter the Assistant Commissioner vide Order-in-Original dt. 08/02/2013 sanctioned the refund of predeposit amount without sanctioning interest on delay....

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....ection 35F of the Central Excise Act, 1944 as a condition precedent to hearing an appeal does not bear the character of duty but has character only of security deposit and it is ought to have been returned, the day appeal is disposed of by the authority and hence assessee was entitled to interest @ 15% per annum from 24/01/1997, when CEGAT decided appeal, to 15/09/2000, when the amount actually paid" Further he relied upon the following decisions: - i. CCE, Hyderabad vs. ITC Ltd. [2005(179) ELT 15 (SC)] ii. Oil India Ltd, vs. CCE, Dibrugarh [2017(348) ELT 551 (Tri. Kola)]   iii. CCE, Pune-lll vs. SMZS Chemicals Ltd [2014(310) ELT 396 (Tri. Mum.)] iv. Estee Auto Pressings (P) Ltd. vs, CCE, Chennai-....