2025 (3) TMI 187

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....s-II), Hyderabad said to have been received by the appellant on 29.12.2023. By this Order, the Commissioner (Appeals) upheld the Order-in-Original dt.05.08.2022 passed by the Assistant Commissioner and rejected the appellant's appeal. In his Order dt.05.08.2022, the Assistant Commissioner decided the application for refund of pre-deposit of Rs.5,46,733/- filed by the appellant. The Assistant Commissioner sanctioned only an amount of Rs.3,41,385/- treating the same as pre-deposit made by the appellant refundable consequent upon this Tribunal's Final Order dt.29.01.2019. By Final Order dt.29.01.2019, this Tribunal partly allowed the appellant's appeal and reduced the demand on a value of Rs.7,15,937/-. It also held that the amount of interest....

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....n of order of the Central Excise officer determining such duty, the amount of penalty liable to be paid by such person shall be reduced to 25% of the duty so determined. While the appellant calculated the amount of penalty @ 25%, the Assistant Commissioner calculated it @ 100%. 3. Learned Authorized Representative for the Revenue submits that the reduction of penalty under Section 11AC of the Act will apply only if the duty and the interest were paid within 30 days from the date of communication of the order of the Central Excise officer. The appellant had not paid the duty or interest within 30 days. Learned Consultant for the appellant fairly admits that the appellant had not deposited the duty and interest within 30 days from the date....

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....evant period, are as follows:- " 35FF. Interest on delayed refund of amount deposited under the proviso to section 35F 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 authority and such amount is not refunded within three months from the date of communication of such order to the adjudicating authority, unless the operation of the order of the appellate authority is stayed by a superior court or tribunal, there shall be paid to the appellant interest at the rate specified in secti....