9911796707
TMI Blog2004 (4) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... In this Appeal filed by M/s. ILPEA Paramount Ltd., issue relates to interest on pre-deposit made by them as per order passed by the Appellate Tribunal. 2. Shri K.L. Handa, learned Consultant, mentioned that the appellants as per Stay Order No. 24-26/02-C dated 14-12-2001, deposited the amount of Rs. 5 lakhs on 7-2-2002; that their Appeal was, finally, allowed by the Tribunal vide Final order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear that if the amount of pre-deposit is not refunded within 3 months of the date of Final Order, the interest is to be paid from the said date. He also relied upon the Board s Circular letter F.No. 275/37/2000-CX., dated 8-8-2002 wherein it is mentioned that refund application need not be insisted upon in the case of return of deposits made under Section 35F of the Central Excise Act and a simple ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -Appeal or Tribunal s Order consequent to which deposit made become returnable and an attested Xerox Copy of the Challan in form TR 6 evidencing payment of duty has to be submitted to the Department. In absence of such documents, the refund of amount of pre-deposit cannot be undertaken by the Department. These documents have not been furnished by the appellants immediately after the Tribunal has a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
