2022 (12) TMI 136

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ns of Section 35 FF. The said Section provides for grant of interest from the date of deposit till the date of grant of refund. Accordingly, this appeal is allowed. The impugned order-in-appeal is set aside. Further, this Tribunal allowed the interest @12% per annum, following the ruling of the Division Bench in the case of Parle Agro Ltd. [ 2008 (3) TMI 67 - CESTAT NEW DELHI ] - The Adjudicati .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mand was confirmed vide Order-in-Original dated 30.09.2013 with penalty. 4. The appellant preferred appeal before this Tribunal being Central Excise Appeal No.ST/50103-50104/2014. During the pendency of the appeal, the appellant made pre-deposit on 2.2.2015 of Rs.38,57,636/-. 5. This Tribunal allowed the appeal of the assessee vide Final Order No.53322-53323 of 2018 dated 27.11.2018 setting .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nnum, as held by this Tribunal in Parle Agro Ltd. 8. Having considered the rival contentions, I find that the order of the Court below is contrary to the provisions of Section 35 FF. The said Section provides for grant of interest from the date of deposit till the date of grant of refund. Accordingly, this appeal is allowed. The impugned order-in-appeal is set aside. Further, this Tribunal allo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X