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TMI Blog2018 (6) TMI 1300X X X X Extracts X X X X X X X X Extracts X X X X ..... to the period after 6.8.2014 for which the appellant claim to have made pre-deposit and have stated so in their refund application. This aspect has been completely ignored by the adjudicating authority as well as first appellate authority for the purpose of refund of interest - The finding given by the first appellate authority on pre-deposit pertaining to period before the Finance Act 2014 there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant, who are 100% EOU, on the issue whether the broken rice and rice bran were liable to excise duty when cleared to DTA. The show cause notices were adjudicated and the demand was confirmed and the penalty was also imposed on them. The appellant filed appeal Nos.E/51191-51192/2014 and E/104-105/2016 against OIO No.70/CE/COMMR/DM/RTK/2013-2014 dt.28.11.2013 and OIO No. No.02/CE/Commissioner/FS/S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority on 9.11.2017. However, the adjudicating authority did not give any finding on the refund of interest made by the appellant and did not pass any order on the interest portion. Against the said order of the adjudicating authority, the appellant approached the Commissioner (Appeals) for refund of interest on the pre-deposit made by them. However, the appeal was rejected by the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r (Appeals). 5. Heard both sides and perused the record. 6. I find that pre-deposit of ₹ 32,62,000/- was made on 9.2.2016. The appellant have submitted that this was made pursuant to the order of Commissioner dt.30.10.2015. In their refund application before the adjudicating authority, the appellant has clearly stated that pre-deposit was made pursuant to the demand confirmed by the OI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st appellate authority on pre-deposit pertaining to period before the Finance Act 2014 therefore appears to be clearly erroneous. 7. The matter is therefore remanded back to the adjudicating authority to reconsider the claim of interest of the appellant after verifying that the appellant has made pre-deposit pursuant to their appeal against order dated 30.10.2015 in terms of Section 35FF. Once ..... X X X X Extracts X X X X X X X X Extracts X X X X
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