TaxTMI 
TaxTMI 
2022 (4) TMI 1695
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....,35,058/- has been sanctioned is dated 22.12.2017, i.e. before three months from the date of application for refund. Therefore, from the above, it is clear that appellant would not be entitled to any interest on the refund of Rs.2,35,058/-. Held Accordingly. 10 Accordingly, I reject the appeal filed by the appellant and uphold the impugned Order-in-original." 2.1 Certain demands were confirmed against the appellant for wrong availment of cenvat credit which they have deposited in 2005 vide TR-6 challan No. 30/04-05 dated 21.03.2005 under protest during the pendency of appeal with Commissioner (Appeals). 2.2 Tribunal had remanded the back to the original authority vide order No. A/1944/WZB/2006/C-V)SMC) dated 30.10.2006. In the remand proceedings, the original authority again confirmed the demand and the Commissioner (Appeals) vide order-in-appeal No. BR/98/Th-I/2013 dated 05.02.2013. Appellant filed appeal before the Tribunal being appeal No. E/86943/13 which was disposed of by the Tribunal vide order No. A/88469/17/SMB dated 03.07.2017 setting aside the entire demand. 2.3 Thereafter the appellant filed an application for refund to the jurisdictional Depu....
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.... Prior to 6.8.2014 "35 FF: 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 section 11BB after the expiry of three months from the date of the order of the appellate authority, till the date of refund of such amount." Post 6.8.2014 "35 FF: Where an amount deposited by the appellant under section 35F is required to be refunded consequent upon the order of the appellate authority, there shall be paid to the appellant interest at such rate, not below five percent and not exceeding thirty-six percent per annum as is for the time being fixed by the Central Government, by notification in the Official Gazett....
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....Court in IFP Products (P) Ltd. vs. Union of India and Anr Writ Tax No. 653 of 2017 decided on 20.09.2017. The High Court held that in view of the proviso to the amended provisions of section 35FF of the Excise Act, the unamended provisions of section 35FF of the Excise Act would be applicable under which no interest can be paid if the amount is deposited within three months from the date of communication of the order of the Appellate Tribunal and the relevant observations made in the judgment are reproduced below: "Section 35FF of the Act provides for the payment of interest on delayed refund of amount deposited under Section 35F of the Act. The aforesaid provision as it stood at the relevant time i.e. on 03.08.2016 or 28.11.2016, when the appeal of the petitioner was allowed and the amount was refunded provided that where any amount deposited in pursuance of the order of the Commissioner (Appeals) or the Appellate Tribunal is required to be refunded consequent upon the order of the Appellate Authority, such amount shall be refunded and if it is not so refunded within a period of three months from the date of communication of the order of the Appellate Authority, ....
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....2016 and the refund was actually made on 28.11.2016. All the aforesaid dates are earlier to 06.08.2016, the date of enforcement of Finance Act No. 25 of 2014. Thus, in view of the proviso to the amended Section 35FF of the Act, the payment of interest to the petitioner would be governed by the unamended Section 35FF of the Act. Accordingly, if at all the petitioner would be entitled to interest on the amount refunded, it will be for the period the amount had remained with the respondents after three months from the date of communication of the appellate order." 11. This judgment of the Allahabad High Court was followed by the Division Bench of the Tribunal in M/s. Fujikawa Power vs. CCE & ST, Chandigarh-I Excise Appeal No. 60966 of 2019 decided on 26.11.2019. 12. A learned Member of the Tribunal in Hindustan Agro Insecticides, also observed as follows: "5. I have considered the arguments made in the appeal memorandum and the relevant legal provisions. The proviso to amend Section 35FF makes it clear that in respect of any amounts pre-deposited prior to 6-8-2014 will continue to be covered by the provisions of the unamended Section 35FF. The uname....