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TMI Blog2014 (3) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... nt on 9-6-2011. Therefore, the amount deposited by the appellant under protest, which was not challenged, is liable to be returned to the appellant along with interest w.e.f. 29-9-2008. Accordingly, the appellant would be entitled for the benefit of interest prescribed under Section 27A of the Customs Act, 1962 for the period 29-9-2008 to 9-6-2011 - Decided in favour of assessee. - C/722/2012 - Final Order No. A/898/2013-WZB/C-I(CSTB) - Dated:- 3-4-2013 - Shri P.R. Chandrasekharan and Anil Choudhary, JJ. Shri Bharat Raichandani, Advocate, for the Appellant. Shri M.S. Reddy, Dy. Commissioner (AR), for the Respondent. ORDER The appeal arises from Order-in-Appeal No. 255(CRC-1)/2012(JNCH)/Imp-215, dated 8-5-2013 passed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on fine and penalty and set aside the order of the Commissioner (Appeals). Consequently, the adjudicating authority vide order dated 9-6-2011 sanctioned the refund of fine and penalty but rejected the claim for interest on the said amount. The appellant challenged the said order before the lower appellate authority, who vide the impugned order has dismissed the appeal. Hence the appellant is before us. 3. The learned counsel for the appellant makes the following submissions. 3.1 In the first appeal before this Tribunal, vide Appeal No. C/52/1995 the appellant had prayed for refund of fine and penalty along with interest thereon and this Tribunal had allowed the appeal which would imply that the plea for refund of the amounts paid as pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Central Excises Salt Act, 1944. He also relies on the decision of this Tribunal in the case of PAC Systems Pvt. Ltd. v. Commissioner of Customs, Mumbai - 2003 (159) E.L.T. 568 wherein the Tribunal awarded interest on refund of penalty amount of ₹ 20,000/- due to the assessee in consequence of the orders passed on 15-3-1998 but paid only on 5-10-2002. He also refers to the Circular No. 802/35/2004-CX, dated 8-12-2004 issued by the Central Board of Excise and Customs wherein the Board had clarified that pre-deposit must be returned within three months from the date of order passed by the appellate Tribunal or the Court unless there is a stay on the order by a superior Court and if the amount is not refunded within the period o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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