2023 (2) TMI 483

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.... investigation and adjudication the demand of Rs 1,33,2,110/- was confirmed vide OIO no. 18/COMMR/2009 dated 09.10.2009 The appellant filed appeal with stay application before this tribunal vide stay order No S/1224/WZB/AHD/2010 dated 11.10.2010. This tribunal allowed the stay application in the appellant's favour. Subsequently, the appeal was also allowed by this Tribunal vide final order No. A/12081/2018 dated 14.12.2018. After the appellant succeeded before this Tribunal , a refund claim was filed by the Appellant for sum of Rs. 25 Lacs and also lodged claim for interest on Rs. 25 Lacs that had been lying with the Revenue during the intervening period. 1.2 The Assistant Commissioner of CGST decided the refund claim by OIO No. 2/UrbanR....

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....ance Act, 1994 is a statutory requirement for recovery of any such erroneous refund. A notice for recovery of any amount erroneously refunded has to be issued within the period laid down under Section 73 of the said Finance Act, 1994. He placed reliance on the following judgments :- • Grasim Industries Ltd vs. CCE , Bhopal - 2011 (271) ELT 164(SC) • CCE, Coimbatore Vs. Pricol Ltd - 2015 (320) ELT 703 (Mad.) • Doothat Tea Estate Kanoi Plantation (P) Ltd vs. CCE, Shillong - 2001 (135) ELT 386 (Tri. Kolkata) • James Robainson India Pvt Ltd vs. Commr. C.Ex. , vapi - 2009 (234) ELT 297 (Tri. Ahmd) • T.T. G Industries vs. CCE Raipur - 2014 (303) ELT 133(Tri. Del) • CCE,....

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....under Section 35F for grant of interest on the said 7.5 % mandatory pre - deposit @ of 6 % from the date of deposit till the date of refund of such pre-deposit in case the appellants succeeds in their appeal. 4.1 As per the facts of the present case , the appellant have paid Rs. 25 Lacs Suo moto during the investigation of the case way back in January and February, 2007. Therefore, the amended provision of 35F /35FF prevailing in 2014 is not applicable in the case of any deposit made prior to enactment of Finance Act, 2014. The Circular was also issued with reference to the new provision of 35F/35FF therefore the Adjudicating Authority has gravely erred on applying said Circular. 4.2 In the present case as regard submission of Learned....