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TMI Blog2017 (6) TMI 420X X X X Extracts X X X X X X X X Extracts X X X X ..... he above mentioned chapter sub-heading. Later on the department changed the classification of Kraft Lined Bags and HDPE Fabric laminated with Kraft Paper & LDPE vide order-in-original No. 1/95/A.C.Dn.X dt. 6.2.1995, classifying the above products under sub-heading 3923.90 with effective rate of 30%. The said classification was changed retrospectively from 1.3.1994. The appellants were served with show cause notices demanding the differential duty from 1.4.1994 to 6.2.1995. The total demand was Rs. 1,09,05,003/-, which was confirmed by the adjudicating authority. The appeal filed before the Commissioner (Appeals) by the appellant, was dismissed. The appellant filed an appeal with CESTAT along with stay petition. The appellants were granted s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing authority was supposed to grant the refund immediately after 3 months from the date of the Tribunal s order. Since, the adjudicating authority for no rhyme or reason sat on the Tribunal s order for 5 years. The appellant is clearly entitled for the interest. Both the lower authorities have contended that the interest is payable from 3 months of the date of filing of refund application and since the refund was granted within 3 months from the filing of refund application no interest is payable. In this regard he submits that in case of refund of pre-deposit no any formal written application is required to be filed. Therefore the contentions of both the lower authorities are incorrect and the appellant is entitled for interest. 3. Shri H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l no duty was payable by the appellant. Therefore the entire amount of pre-deposit of Rs. 20 lakhs was refundable to the appellant within 3 months from the date of Tribunal s order. As regard the contention of both the lower authorities that the refund was sanctioned within 3 months from the date of application of refund, I am of the view that in case of refund of pre-deposit since no written application is required. The application filed by the appellant cannot be taken a tool to deprive of the appellant from the legitimate claim of interest. It is settled in various decisions of this Tribunal that in case of pre-deposit the refund is consequential to the order of the appellate authority, therefore the filing of a formal refund application ..... X X X X Extracts X X X X X X X X Extracts X X X X
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