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TMI Blog2010 (7) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... the rate of 8% from 2-9-2003 to 11-9-2003 and 6% from 12-9-2003 to till the date of payment - 84-85, 154-155 of 2010 and M.P. (MD) No. 1 of 2010 - - - Dated:- 19-7-2010 - K. Suguna and C.S. Karnan, JJ. REPRESENTED BY : Shri M. Vallinayagam, for the Appellant. Shri B. Vijay Karthikeyan, Standing Counsel, for the Respondent. [Judgment per : K. Suguna, J. (Common)]. - The writ Appeals in W.A (MD) Nos. 84 and 85 of 2010 are filed by the Assessees aggrieved against the order of the learned Single Judge dated 30-10-2009 passed in M.P. (MD) Nos. 1 and 1 of 2007 in W.P. (MD) No. 3167 and 3168 of 2006. 2. The Writ Appeals in W.A. (MD) Nos. 154 and 155 of 2010 are filed by the Assistant Commissioner of Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt/Central Excise Department. 7. The appellants filed an application for the refund of the Pre-deposit amount. That amount was also refunded to the appellants by an order dated, 7-12-2005. It is the grievance of the appellants that though the refund of the Pre-deposit amount has been ordered, no interest was ordered. Consequently, the appellants had filed writ petitions before this Court in W.P. (MD) Nos. 3167 and 3168 of 2006 for a direction to the respondent to pass an order for payment of interest on the pre-deposit amount. A learned Single Judge of this Court, by a common order dated 11-9-2007 disposed of the said writ petitions. As per the said order, the interest was directed to be paid at the rate of 14% per annum, however, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed a refund claim on 23-11-2005 for Rs. 5,00,000/- paid as pre-deposit (Under Protest) in connection with a offence case registered by Divisional, Preventive Unit, Tirunelveli." "M/s. Durai PVC Pipes, 27, SIDCO Industrial Estate, Pettai, Tirunelveli, Tirunelveli. District (herein after called as M/s. Durai PVC Pipes) have filed a refund claim on 23-11-2005 for Rs. 5,00,000/- paid as Pre-deposit (Under Protest) in connection with a offence case registered by Divisional Preventive Unit, Tirunelveli". 10. Further, in paragraph 3 of the Refund orders also, there is a mention of the word "Pre-deposit. Consequently, according to the learned counsel for the appellants, what was deposited was only "Pre-Deposit" and not "Central Excise Dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of the interest in cash to the appellants. 12. In view of the said submission of the learned Senior Standing Counsel, W.A. (MD) Nos. 84 and 85 of 2010 are allowed. However, there will be no order as to costs. The connected M.P. (MD) No. 1 of 2010 is closed. 13. As far as W.A. (MD) Nos. 154 and 155 of 2010 are concerned, the challenge is with regard to the quantum of interest directed to be paid for the said refunded amount. According to the learned Senior Standing Counsel, the rate of interest can be decided as per the Notifications of the Central Government vide Notification No. 17/2003-C.E. (N.T.), dated 13-5-2002 and Notification No. 67/03-C.E. (N.T.), dated 12-9-2003. As per the said Notifications, the rate of inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough the term used is "Pre-Deposit", it is only towards the "Central Excise Duty" and consequently, the Notifications issued under Section 11-BB of the Central Excise Act is having its own application. Basing on this, the learned Senior Standing Counsel sought for quashing of the order of the learned Single Judge, which relates to payment of 14% interest and also sought for allowing of W.A. (MD) Nos. 154 and 155 of 2010. 14. We have carefully considered the above said submissions of the learned counsel appearing for the parties. 15. Admittedly, a surprise inspection was conducted in the premises of the appellants and deposit has been made by them. According to the learned counsel for the appellants, it is a "Pre-Deposit" and accor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... visions of Section 11-BB of the Central Excise Act alone is having its application. Under such provision, Notifications have been issued, determining the rate of interest. As per the Notifications, the rate of interest to be paid is 8% from 2-9-2003 to 11-9-2003 and 6% from 12-9-2003 to till date. So, in considered our view, since it is not established that the payment is not made towards "Central Excise Duty", but towards other payment, the argument advanced by the learned counsel for the appellants will not hold good. Consequently, as far as the order of the learned Single Judge dated 11-9-2007 in W.P. (MD) Nos. 3167 and 3168 of 2006 with regard to the payment of interest to the tune of 14% is concerned, it is set aside and the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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