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TMI Blog2019 (4) TMI 1554X X X X Extracts X X X X X X X X Extracts X X X X ..... lies. When Section 35 FF is invoked, either prior to or post 2014, the only thing it talks of is the refund of the amount deposit, heading remains the same but for the application, with subtle difference. The date of deposit is in 2006 which is prior to 2014 and therefore as per the above proviso the provision of Section 35FF before 2014 amendment shall alone apply, which discernably mandates the payment of interest only if there was a delay beyond three months - the Commissioner (Appeals) has applied correct law and therefore the same does not call for any interference. Appeal dismissed - decided against appellant. - Excise Appeal No. E/40322/2018 - FINAL ORDER No. 40677/2019 - Dated:- 25-4-2019 - SHRI P. DINESHA, HON ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Excise Act, 1944. 2. The Revenue preferred an appeal before the First Appellate Authority by seriously contending that the provisions of Section 35FF as it stood prior to 2014 amendment (amended w.e.f. 06.08.2014) mandated the provision of interest only if the refund was not granted within three months from the date of communication of the order of the appellate authority. The assessee being put on notice also seriously contested before the first appellate authority, but however, the Commissioner (Appeals) accepted the case of the Revenue and vide impugned Order in- Appeal dated 05.01.2018 set aside the interest sanctioned by the adjudicating authority. 3. Today when the matter was taken up, Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the application, with subtle difference. For the sake of convenience Section 35FF both prior to and post 2014 amendment are extracted as under:- Section 35FF. Interest on delayed refund of amount deposited under the proviso to Section 35F. 35FF. Where an amount deposited by the appellant in pursuance of an order passed by the Commissioner (Appeals) or the Appellate Tribunal (hereinafter referred to as the appellate authority), under the first proviso to Section 35F, is required to be refunded consequent upon the order of the appellate authority and such amount is not refunded within three months from the date of communication of such order to the adjudicating authority, unless the operation of the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest will have to be paid from the date of payment of the amount till the date of refund. There is no dispute between the assessee and the Revenue with regard to the fact that there is no delay in granting the refund w.e.f. 06.08.2014. Proviso to Section 35FF as extracted supra clearly mandates that the earlier provision of Section 35FF shall apply to the amount deposited prior to the commencement of 2014 Act. 5.3. The date of deposit is in 2006 which is prior to 2014 and therefore as per the above proviso the provision of Section 35FF before 2014 amendment shall alone apply, which discernably mandates the payment of interest only if there was a delay beyond three months. Going by the records, I find that there is also n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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