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TMI Blog2022 (5) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... of pre-deposit (vide order on stay application dated .9.01.2006). The relevant provision applicable to impugned amount is section 35F and 35FF. The very perusal of section 35FF which talks about interest on delayed refund of amount of pre deposit under section 35F makes it clear that the provision is absolutely silent about any time limit for the assesee to claim his amount which was deposited by him for the purpose other than duty. The Hon ble Apex Court in the case of U.O.I. VERSUS SUVIDHE LTD. [ 1996 (8) TMI 521 - SC ORDER] while holding the decision of Bombay High Court in SUVIDHE LTD. VERSUS UNION OF INDIA [ 1996 (2) TMI 136 - BOMBAY HIGH COURT] has held that Section 11B of the Act can never be invoked to cases of pre-deposit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Proceedings were initiated against the appellant alleging that during December 2003 to October 2004 Copper ingots got cleared by appellant in DTA by under valuing the same despite that the value of DTA clearances should be equal to FOB value of the exported goods. The proposed demand as was confirmed vide order in appeal no. 168 dated 27.05.2005 was set aside by the final order of this Tribunal bearing no. 58014 dated 10.10.2013. Along with the said appeal was filed a stay application also which was already decided by the order dated 09.01.2006 holding that the amount of Rs.5 lakhs as has already been deposited by the appellant is sufficient for hearing the appeal. Accordingly, the remaining payment of amount was waived off. Pursuant to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the Department has not filed any appeal against the same. The amount was the deposit of the appellant which the Department is not allowed to retain with themselves. While relying upon the decision in the case of ESTEE Auto Pressings Pvt. Ltd. vs Commissioner of C. EX Chennai reported as 2017 (346) ELT 72 (Mad), learned Counsel has prayed for the appeal to be allowed. 4. While rebutting the submissions, learned DR has laid emphasis upon the findings of Commissioner (A) precisely in para 7 of the order under challenge. It is submitted that the case law as relied upon by the appellant has duly been distinguished by Commissioner (A) while rejecting the impugned demand. Learned DR further mentioned that the appellant became entitled for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... admitted facts are sufficient to hold that the amount in question is the amount which was never deposited as duty. Though it had been claimed by the Department from the Bank after the adjudicating authorities confirmed the duty demand against the appellant but the said order of Departmental authorities stands set aside vide the order of this Tribunal dated 10.10.2013 with no appeal there against by the Department. It becomes crystal clear that the amount in question cannot be called as duty. Since appellant has been held not liable for any amount to be paid to the Department, the amount in question becomes the deposit of the appellant with the Department. 6. Refund claim of the said amount of Rs. 5 lakhs (fixed in two bank guarantees in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ELT (SC) has observed that even the Department had issued a circular no. 225/37/2K-CX8A dated 08.12.2004 wherein the Commissioner of Central Excise were directed to advice the officials to order the refund of pre-deposit amount in terms of Section 35F of the Act. A circular was rather fixing the time limit on the Department of three months for sanctioning of the refund of pre-deposit amount. Hon ble High Court of Madras also in the case of Commissioner Central Excise Coimbatore vs. Pricol Ltd. reported as 2015 (39) STR 190 (Mad.) has held as follows: There are also very many judgments of various Courts, which have also reiterated the same principles that in case any amount is deposited during the pendency of adjudication proceedings or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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