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TMI Blog2022 (3) TMI 751X X X X Extracts X X X X X X X X Extracts X X X X ..... at the rate of not less than fifty per cent and not more than thirty six per cent per annum on the amount deposited by the assesse/appellant under Section 35F. The proviso to amended Section 35FF makes it clear that the un-amended provision shall continue to apply to the amounts deposited under Section 35F prior to the commencement of Finance Act, 2014. In the present case, the appellant filed an appeal before this Tribunal against Order-in-Original dated 30th September, 2013 apparently the amount as required under Section 35F to be deposited while filing such appeal was deposited by the appellant vide Challan No.61692 dated 06.10.2015. This particular perusal makes it abundantly clear that the amount of pre-deposit under Section 35F of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Tribunal vide Final Order No.53602-53605/2019 dated 25th June, 2019 has set aside the aforesaid Order-in-Original. Pursuant thereto that the appellant filed a refund claim for amount of pre-deposit of ₹ 22,05,981/- vide their letter dated 9th December, 2019. The said amount along with interest of ₹ 5,53,006/- was sanctioned in favour of the appellant vide Order-in-Original No.59 dated 11th February, 2020. The Department had gone in an appeal against the said order and Commissioner (Appeals) vide Order-in-Appeal No.38 dated 16th March, 2021 has allowed the Department s appeal setting aside the Order-in-Original to the extent of sanctioning the amount of ₹ 5,53,006/- as interest. Being aggrieved thereof, the appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be made applicable to the amounts of pre-deposit. Praying for appellant to be entitled for interest at the rate of 12% on the amount of pre-deposit, learned Counsel has prayed for Order-in-Appeal to be set aside and the present appeal to be allowed. 4. While rebutting these submissions, learned DR has laid emphasis upon the proviso to amended Section 35FF of Central Excise Act according to which the amended provision is not applicable upon the amounts deposited under section 35F pursuant to aforesaid amendment. It is submitted that the findings in Paragraph 6.8 of the Order are reasonable explanation and the justification. Impressing upon no infirmity in the Order under challenge that the appeal in hand is prayed to be dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment provisions are recorded as below: Section 35FF as it stood prior Finance Act 2014: 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 of the appellate authority is stayed by a superior court or tribunal, there shall be paid to the appellant interest at the rate specified in section 11BB after the expiry of three mont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n-amended provision shall continue to apply to the amounts deposited under Section 35F prior to the commencement of Finance Act, 2014. 8. In the present case, the appellant filed an appeal before this Tribunal against Order-in-Original dated 30th September, 2013 apparently the amount as required under Section 35F to be deposited while filing such appeal was deposited by the appellant vide Challan No.61692 dated 06.10.2015. This particular perusal makes it abundantly clear that the amount of pre-deposit under Section 35F of Central Excise Act, 1944 was made after the amendment introduced vide Finance Act, 2014. Hence, the case of the appellant goes out of the scope of proviso to the amended provision and it shall be amended Section 35FF a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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