TaxTMI 
TaxTMI 
2025 (7) TMI 145
X X X X Extracts X X X X
X X X X Extracts X X X X
....ial to the interest of Appellant as it held that the Appellant is not entitled to any interest on the pre-deposit amount of Rs.47,82,819/-. 2. The facts of the case in brief are that the Appellant was engaged inter alia in the manufacture of Colour Televisions CTVs, Refrigerators, Air Conditioners and Washing Machines classifiable under Chapter 84 & 85 of the Central Excise Tariff Act, 1985 CETA. Appellant cleared these finished goods on payment of appropriate excise duty or exports them under bond. The Appellant was also manufacturing chassis sub assembly of CTVs within their factory which is also known as Printed Circuit Board PCB. Apart from the manufacture of CTVs in its factory, the Appellant also sent the sub-assembly and various o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Order No.70138-70140/2022 and thus the pre-deposit amount considered for filing of such appeals is required to be refunded. The refund of whole amount including of Rs.47,82,819/- has been granted as the same was considered as pre-deposit. Further, interest on whole of the amount was granted except no interest was granted on amount of Rs.47,82,819/-. The Commissioner (Appeals) though has not disputed that such amount is toward pre-deposit, however, he wrongly relied on the proviso to Section 35FF, which came in force from 06.08.2014. Hence, the present appeal before the Tribunal. 3. Heard both the sides and perused the appeal records. 4. I find that by this appeal the Appellant has challenged the denial of interest on the pre-deposi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....accordingly the proviso to Section 35FF will not come into picture. In the present appeal, as the appeal has been filed subsequent to 06.08.2014, therefore, it cannot be said that the pre-deposit was made under Section 35F prior to the commencement of Finance (No.2) Act, 2014. Unless an Order, against which an appeal is filed, is passed, the question of making pre-deposit under Section 35F prior to commencement of Finance (No.2) Act, 2014 does not arise. Thus, in such cases, where stage of pre-deposit came into effect after 06.08.2014, the deposit is made under new Section 35F only and thus the proviso will not operate. I find that the interest on refund of pre-deposit is to be made from the date of deposit of such amount under the Section ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 5. Refund of pre-deposit: 5.1 Where the appeal is decided in favour of the party/assessee, he shall be entitled to refund of the amount deposited along with the interest at the prescribed rate from the date of making the deposit to the date of refund in terms of Section 35FF of the Central Excise Act, 1944 or Section 129EE of the Customs Act, 1962. 5.2 Pre-deposit for filing appeal is not payment of duty. Hence, refund of pre-deposit need not be subjected to the process of refund of duty under Section 11B of the Central Excise Act, 1944 or Section 27 of the Customs Act, 1962. Therefore, in all cases where the appellate authority has decided the matter in favour of the appellant, refund with interest should be paid to the....