2001 (10) TMI 143

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....949/2000-A, dated 20-11-2000 [2001 (138) E.L.T. 1223 (Tribunal)]. This Tribunal had directed to refund of the amounts paid as pre-deposit in the appeals while passing the final orders. Admittedly, the applicant before us has received the refund amount as per order dated 20-11-2000 on 28-2-2001 and as per order dated 26-4-2001 on 21-9-2001. The prayer in these Miscellaneous applications is for granting interest from the date of pre-deposit. 2. The learned Counsel appearing on behalf of the applicant has placed reliance on an order passed by the South Zonal Bench of this Tribunal at Chennai in Gulf Olefins (P) Ltd. v. CCE, Madurai [2000 (126) E.L.T. 1225] . In the above order similar prayer made by the applicant for grant of interest from ....

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....is disposed of in favour of the appellant. 4. As far as the other two decisions are concerned, namely, the decision of the Madras High Court [115 E.L.T. 302] and that of the Bombay High Court [82 E.L.T. 177] there is a specific consideration of this aspect and it has been held that the parties are entitled to refund of the pre-deposit amount with interest but only from the date of the Final Order of the Tribunal. This aspect has not been noted in the order of the Tribunal in (126) E.L.T. 1225. 5. In 82 E.L.T. Page 177 the Final Order of the Tribunal was dated 30th November, 1993. The party's prayer for refund of the amount deposited under Section 35F did not receive favourable response. On the other hand, a Show Cause Notice was issue....