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TMI Blog2018 (1) TMI 712X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.04.2000 till 01.04.2014, in relation to refund amount of 1,80,03,202/- as claimed by the Appellant - appeal allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals). Aggrieved by the order, the appellant filed appeal before the Ld. Commissioner (Appeals) who in turn rejected their appeal. Hence, the present appeal. 3. Ld. Advocate for the Appellants Ms. Aparna submits that the appellant are entitled for interest for the delayed refund on the pre-deposit amount of five crores on expiry of three months from the date of the order-in-appeal dated 06.01.2000 passed in their favour. It is her contention that interest would be admissible on expiry of the three months fromthe date of the communication order i.e. 24.04.2000 for the amount of ₹ 2,22,79,325/- till the amount was received by them i.e. 19.01.2004 and on the refund amount of ₹ 1,80,03,202/-,interest would be admi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioned. It is her contention that even though the period involved is prior to insertion of the said Section 35FF, however, the principle would apply retrospectively. Further, she has referred to the judgment of the Hon'ble Kerala High Court in the case of Sony Pictures Networks India Pvt. Ltd. Vs UOI - 2017 (353) ELT 179 (Ker.) and Tribunal in the case of Oil India Ltd Vs CCE Dibrugarh - 2017 (348) ELT 551 (Tri. Kolkata). 5. Per contra, Ld. AR for the Revenue has submitted that the appellant had though pleaded for payment of interest on the refunded amount of ₹ 2,77,94,715/- after expiry of three months of the Ld. Commissioner (Appeals) order,but the refund claim was actually filed on 20.10.2003 and was sanctioned to them on 14.01.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of ₹ 5.00 Crores was deposited way back on 20.03.1998 in compliance with the stay order of the Ld. Commissioner (Appeals) dated 10.03.1998 under Sec.35F of CEA,1944. It is also not in dispute that the appeal was decided in their favour by the Ld. Commissioner (Appeals) who remanded the matter to the adjudicating authority for re-quantification of the demand in the light of the principle of law laid down by this Tribunal. Thus, the appellant became eligible to refund of the pre-deposit of amount ₹ 5.00 Crores on 06.01.2000. The appellant has filed refund application of the said amount on 20.10.2003. The adjudicating authority though sanctioned the refund but paid an amount of ₹ 2,77,94,715/- to the appellant and adjusted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of the pre-deposit amount would be applicable after expiry of three months from the date of passing of the order by the Ld. Commissioner (Appeals) or the Tribunal as the case may be. The issue has been considered by the Hon'ble Kerala High Court in Sony Pictures Networks India Pvt. Ltd. (supra) where under the petitioner-assessee had deposited an amount of ₹ 1,81,15,214/- under protest under section 129E of the Customs Act,1962 while pursuing an appeal on the issue of classification of imported goods before the Ld. Commissioner (Appeals). The classification issue was decided in favour of the assesseeby the Tribunal on 18.11.2002. The appeal filed by Revenue against that Tribunal's Order before the Hon'ble Supreme Court resulted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the order of the Appellate Tribunal, even if the application was submitted at a later point of time, especially due to the fact that the notifications are not restricting the payment of interest from the date of submission of application." 7. Following the aforesaid precedent and applying the principle to the facts of the present case, I am of the view that the appellant are entitled to interest on the pre-deposit amount after expiry of three months from the date of communication of the order-in-appeal deciding the issue in their favour i.e. from 24.04.2000 till 19.01.2004 in relation to refund amount of ₹ 2,27,79,325/- from 24.04.2000 till 01.04.2014, in relation to refund amount of ₹ 1,80,03,202/- as claimed by the Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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