9911796707
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Issues:
1. Non-refund of pre-deposit amount despite the final order being passed. 2. Contest regarding the refund of the amount due to Reference Application and Writ Petition filed by the Revenue. Analysis: 1. The appellant raised a grievance in a miscellaneous application regarding the non-refund of their pre-deposit amount even after the final order was passed in January 2003. The appellant's counsel referred to Circular No. 802/35/2004-CX, which directs the authorities to refund such deposits within three months from the date of the order passed by the Appellate Tribunal/Court. This direction was based on a Supreme Court judgment in the case of CCE, Hyderabad v. I.T.C. Ltd., which mandated the return of pre-deposited amounts within three months of the order, with interest at 12% per annum. 2. The Senior Departmental Representative (SDR) presented reports from the Joint Commissioner (Review) contesting the refund, citing a Reference Application filed before the High Court of Karnataka and other Writ Petitions filed by the Revenue as reasons for the delay. However, upon careful consideration, the Tribunal found that as per the Apex Court's directive and the Board Circular, the deposit made under relevant sections of the Central Excise Act and Customs Act must be refunded with 12% interest per annum after three months from the order date. The Tribunal ordered the Revenue to comply with this directive within one month, allowing the miscellaneous application and setting a compliance report deadline. This judgment clarifies the legal obligation to refund pre-deposit amounts within a specified timeframe and with interest, as mandated by relevant statutes and supported by judicial precedents.
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