9911796707
TMI Blog2007 (10) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... udicated by the Commissioner on 7-2-2000 upholding the charges against the appellants in the SCN and confirming a demand of duty of Rs. 1,11,54,234/- together with equal amount of penalty. In the appeal filed before the Tribunal against the above order, vide order dt. 26-7-2000, pre-deposit of Rs. 25 lakhs towards duty and Rs. 2 lakhs towards penalty was directed and the amount was deposited in compliance with the stay order. On 20-1-2001, a deposit of Rs.10,000/- was made by Shri S.N. Gupta and Rs. 5,000/ by Shri Chand Gupta. Vide final order No. A/903-05/01-NB dt. 9-11-2001 [2002 (139) E.L.T. 295 (Tribunal)], the Tribunal set aside the finding of the Commissioner that the clearances of the appellants were required to be clubbed with the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liability was determined only on 24-3-03 and refund was sanctioned on 11-4-03. 3. Pursuant to the remand order dt. 18-11-03 of the Tribunal, the Commissioner redetermined the duty liability at Rs. 6,520/- by his order dt. 27-4-04 observing that the appellants may approach the appropriate authority for refund of the excess pre-deposit. The appellants have now filed the present appeal before Tribunal seeking interest on the delayed refund of pre-deposit after the expiry of three months from 9-11-01 which is the date on which the Tribunal set aside the Commissioner's order dt. 7-2-2000, till the date of grant of refund. 4. We have heard both sides and perused the records. In the light of the Delhi High Court's decision in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal order and the Hon'ble High Court held that refund of an amount deposited in terms of Section 35F is for availing the remedy of appeal and such amount has to be returned when the appeal is allowed. In this case, since the appeal was allowed on 9-11-01 by setting aside the order of the Commissioner, there has been a delay beyond three months in making the refund of the pre-deposit which was directed by the Tribunal. We, therefore, accept the contention of the appellants that they are liable to interest after the expiry of three months from 9-11-01 till the grant of refund. Interest at the appropriate rate is to be paid to them. 5. The appeal is thus allowed accordingly. (Order dictated in the open Court) - - TaxTMI - TMITax - Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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