TaxTMI 
TaxTMI 
2018 (6) TMI 1675
X X X X Extracts X X X X
X X X X Extracts X X X X
....d in the present case is that whether the appellant is entitled for interest on refund of pre-deposit made during the investigation of the case, after three months from the date of application for refund or after three months from the date of communication of the order in terms of Section 35FF of Central Excise Act, 1944. 2. Sh. G. Jha, Ld. Superintendent (AR) appearing on behalf of the Reve....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he refund of interest in terms of provisions of Section 35FF which reads as under : "35FF. Where an amount deposited by the appellant in pursuance of an order passed by the Commissioner (Appeals) or the Appellate Tribunal (hereinafter referred to as the appellate authority), under the first proviso to section 35F, is required to be refunded consequent upon the order of the appellate authori....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed by Section 35FF. When the refund arose consequence to the order passed by this Tribunal in appellant's demand case, Section 35FF was very much in existence. Therefore, any refund of pre-deposit shall be governed by Section 35FF during the relevant period. Section 35FF clearly stipulates that if the refund is not granted within three months from communication of the order by the Appellate Author....