2004 (12) TMI 90

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....er appeals is whether the pre-deposit made as a pre-condition for the hearing of the appeal under the Central Excise Act, 1985 was, on the assessee being ultimately successful, refundable to the assessee with interest. The learned Solicitor General has taken instructions and has stated before this Court that the Central Board of Excise & Customs proposes to issue a circular in connection with the ....

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....or General. SLP (C) No. 10417/2002 (C.A. No. 7921/2004) : 3.Leave granted. Following the order in CA. No. 4443/2001 the appeal is disposed of by modifying the order impugned and directing payment of interest on the pre-deposit commencing from three months after the final disposal of the dispute between the parties on merits in terms of the draft circular. SLP (C) No. 11937/2003 (C.A. No. ....

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....w of the proposal of the Central Board of Excise and Customs the learned Solicitor General prays for leave to withdraw this appeal. The appeal is dismissed as withdrawn accordingly. SLP (C) No. 18179/2004 (C.A. No. 7924/2004) : 8.Leave granted. The appeal is disposed of by directing payment of interest as directed by the impugned order and in terms if the proposed circular as referred to in ....