2019 (6) TMI 946

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....Shiva Lakshmi, CGSC, S/Shri Harpreet Singh, Senior Standing Counsel with Ms. Suhani Mathur, Siddharth Singh and Ruchir Ranjan Rai, Advocates, for the Respondent. ORDER By the order dated 10-12-2015 in CEAC Nos. 01-03/2011 and connected cases (i.e. Rakesh Kumar Garg v. Commissioner of Central Excise) [2016 (331) E.L.T. 321 (Del.)], this Court had quashed and set aside the order of the Customs....

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....nts deposited by the Appellants during the pendency of these appeals will be returned to them together with any interest accrued thereon. The guarantees furnished by the Appellants shall stand discharged." 2. The order-in-original, made by the Deputy Commissioner was that since the application (for refund) was made on 5-4-2016, it could be granted w.e.f. 13-5-2016 (i.e. within 3 months fro....

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.... 4. This Court is of the opinion that the petitioners are entitled to relief in view of the consistent view taken in this regard by the Courts. In Suvidhe Ltd. v. UOI, 1996 (82) E.L.T. 177 (Bom.), it was held that the amount paid as pre-deposit, for pursuing the appellate remedy or for any other reason mandated by law, cannot be treated as a tax as that is only a condition for pursuing the ....

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....imilar view - in the context of pre-deposits made under the Delhi VAT Act. 6. In view of the above discussion, the petitioners' contention that they are entitled to interest from the date of the final order of the CESTAT, is justified and warranted. As to the second submission made with respect to the invalidity of Section 35FF on account of its prospective nature, the Court recollects tha....