2018 (6) TMI 1675

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..... e of application for refund or after three months from the date of communication of the order - Section 35FF of Central Excise Act, 1944 - HELD THAT:- From Section 35FF, it is clear that whatever deposit was made shall be considered as pre-deposit and the refund of the same is governed by Section 35FF. Section 35FF does not discriminate to deposit made prior to enactment of Section 35FF or thereaf .....

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..... of interest on refund already sanctioned - appeal dismissed - decided against Revenue.
Shri Ramesh Nair, Member (J) Shri G. Jha, AR, for the Appellant. None, for the Respondent. ORDER The issue involved in the present case is that whether the appellant is entitled for interest on refund of pre-deposit made during the investigation of the case, after three months from the date of application .....

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..... half of the respondent. 4. I have carefully considered the submissions made by Ld. AR and perused the records. 5. On perusal of the impugned order I find that the Ld. Commissioner has considered the refund of interest in terms of provisions of Section 35FF which reads as under : "35FF. Where an amount deposited by the appellant in pursuance of an order passed by the Commissioner .....

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..... und of the same is governed by Section 35FF. Section 35FF does not discriminate to deposit made prior to enactment of Section 35FF or thereafter. Therefore, for deposit which is to be refunded shall be governed by Section 35FF. When the refund arose consequence to the order passed by this Tribunal in appellant's demand case, Section 35FF was very much in existence. Therefore, any refund of pre-dep .....

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