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TMI Blog2004 (1) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... aken by the Tribunal s Larger Bench in Mira Silk Mills [ 2003 (3) TMI 142 - CEGAT, NEW DELHI] . Where there is conflict between the law laid down by a High Court and the ratio of any decision of the Tribunal, on a given issue, the High Court s decision will prevail over the decision of the Tribunal s Bench of whatever constitution. A conflict pertaining to the relevant date for payment of interest on an amount pre-deposited u/s 35F and later on refunded to the assessee upon their success in appeal, has been brought out in the instant case. It is also pertinent to note that both the High Courts passed the respective judgments when Section 11BB was in force. The Tribunal s Larger Bench decision in Garlon Poly Fab Industries [ 2003 (5) TMI 84 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d eventually refunded to the appellants after the appeal was decided in their favour vide Final Order No. 1392/99-B, dated 6-12-1999 of this Tribunal. The application for refund of the above amount was filed by the party on 23-2-2000, wherein they also claimed interest on the amount from 25-5-1998 (date of deposit). Though the above amount was refunded to the party, the claim for interest was rejected by the original authority. The decision of that authority was upheld by the Commissioner (Appeals). Hence the present appeal of the assessee claiming interest on the above amount from 25-5-1998. 2. Heard both sides. Ld. Consultant for the appellants is agreeable for limiting the claim of interest to the period from 6-12-1999 (date of Fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in which the pre-deposit was made. Hence interest is liable to be paid on the amount of Rs. 1,20,634/- from 6-12-1999. However, fairly, Consultant refers to another decision of the Tribunal's Larger Bench, which was in the case of Garlon Poly Fab Indus. Ltd. v. C.C.E., Kanpur [2003 (155) E.L.T. 259 (Tri. - LB) = 2003 (109) ECR 152 (Tri. - LB)], wherein interest on an amount pre-deposited under Section 35F was held to be payable under Section 11BB of the Central Excise Act from the date of expiry of 3 months from the date of application for refund. The Larger Bench in Garlon Poly Fab Industries Ltd. (supra) applied Section 11BB to a claim for refund of amount pre-deposited under Section 35F. According to ld. Consultant, this decision of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the relevant date for the purpose of payment of interest. According to ld. Consultant, the interest should be reckoned from 6-12-1999, the date on which this Tribunal passed the Final Order in Appeal No. E/1723/98-B. According to ld. DR, no interest is payable for any period prior to the date of receipt of the Final Order by the party. In the first place, I am bound by the view taken by the Tribunal's Larger Bench in Mira Silk Mills (supra). Where there is conflict between the law laid down by a High Court and the ratio of any decision of the Tribunal, on a given issue, the High Court's decision will prevail over the decision of the Tribunal's Bench of whatever constitution. A conflict pertaining to the relevant date for payment of inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... est and held that interest was liable to be paid from 3rd January, 2001 (date of Tribunal's order). The Calcutta High Court's decision was rendered after considering the Bombay High Court's decision in Suvidhe (supra) also. It is also pertinent to note that both the High Courts passed the respective judgments when Section 11BB was in force. The Tribunal's Larger Bench decision in Garlon Poly Fab Industries (supra), which held the provisions of Section 11BB to be applicable to claim of refund of Section 35F deposit and, accordingly, allowed interest from the date of expiry of 3 months from the date of application for refund, is apparently in conflict with the view taken by the High Court in Suvidhe (supra) as upheld by the Apex Court. Follow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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