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TMI Blog2018 (1) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... he order of the Appellate Authority from the date of payment of the amount till the date of refund of such amount. The said Section does not differentiate between the deposits made in cash or by debit in cenvat account - denial of interest to appellant under Section 35FF for only for the reason that there is no loss that has occurred to appellants which needs compensation is unsustainable findings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re duly registered with the Service Tax Dept. They filed a refund claim on 24.08.2015 of pre-deposit of ₹ 2,19,233/-. The appellants were issued a show cause notice 10.04.2014 which was adjudicated by the Additional Commissioner of Service Tax, Ahmedabad who confirmed an amount of ₹ 29,23,113/-; appellant filed an appeal before the then Commissioner (Appeals) who, set aside the order o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terest on amount which has been allowed credit. For coming to such conclusion, the First Appellate Authority has sought to rely upon the Circular of this Tribunal which was issued by CESTAT to clarify as to what would be considered as deposit for hearing an appeal and also that appellant will not be deprived in any way by non sanctioning the interest. 6. In my considered view, the First Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terest on refund of an amount deposited in furtherance of Sec. 36F consequent on the order of the Appellate Authority from the date of payment of the amount till the date of refund of such amount. The said Section does not differentiate between the deposits made in cash or by debit in cenvat account. There being no differentiation as regards the deposit in the Section, the First Appellate Authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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