2005 (1) TMI 186

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....llaneous application, the appellant has made out a grievance that their pre-deposit amount has not been returned despite the Final Order has been passed in January 2003. The learned Counsel refers the C.B.E. & C. Circular No. 802/35/2004-CX., dated 8-12-2004 which clearly directs the authorities to refund deposits made in terms of Section 35F of the Central Excise Act, 1944 and Section 129E of the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oth the sides, we find that the Apex Court has clearly stated that the deposit made in terms of Section 35F of the Central Excise Act, 1944 and Section 129E of the Customs Act, 1962 are required to be refunded with an interest of 12% per annum after the expiry of three months from the date of passing the order. The Board Circular produced by the learned Counsel has also clarified that the refund o....