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TMI Blog2024 (10) TMI 1178X X X X Extracts X X X X X X X X Extracts X X X X ..... alization. Appeal disposed off. - HON BLE SHRI ASHOK JINDAL , MEMBER ( JUDICIAL ) Shri Nilotpal Chowdhury , Advocate for the Appellant Shri B. K. Singh , Authorized Representative for the Respondent ORDER Order : [ PER SHRI ASHOK JINDAL ] The appellant is in appeal against the impugned order challenging the rejection of their claim for interest on refund of pre-deposit of Rs.16,18,165/-. 2. The facts of the case are as under: - (i) The appellant had been set up as a 100% Export Oriented Unit (EOU) in terms of the applicable provisions of the relevant Foreign Trade Policy. The appellant duly held a license dated 22.03.2004 issued by the Assistant Commissioner of Customs (100% EOU), Customs House, Commissionerate of Customs (Airport Admn.), Kolkata. (ii) On 19.05.2010 a devastating fire had broken out in the appellant's premises, which resulted in extensive damage to and destruction of the installed plant and machinery, stock of raw materials and finished goods etc. The said unfortunate incident had been duly intimated to the authorities concerned, subsequent where to an application dated 06.07.2010 had been filed for remission of Central Excise duty and Customs duty on plant a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10% of the duty confirmed within a period of eight weeks and report compliance on 17.11.2014, whereby recovery of the balance Central Excise duties and Customs duties would be stayed during pendency of the appeals. In due course, compliance with the stay order was made and Rs. 16,18,165/- was paid by the appellant as predeposit vide a challan dated 11.11.2014. Copy of the aforesaid stay order dated 09.09.2014 passed by the CESTAT, Kolkata. (vi) On 11.08.2023 both the aforesaid appeals were taken up together for final consideration. On hearing both sides, the CESTAT, Kolkata was pleased to set aside both the Orders-in-Original dated 09.03.2011 and 29.02.2012 and allow the appellant's appeals with consequential relief, if any, as per law. Copy of the final order bearing No. 76416-76417/2023 dated 11.08.2023 passed in this regard. (vii) Pursuant to the aforesaid final order dated 11.08.2023 being passed in the appellant's favour, the appellant filed a claim of refund of pre- deposit with interest thereon as per the provisions of the Excise Act. A copy of the appellant's letter dated 16.08.2023, where under it requested for refund of pre-deposit along with interest. (viii) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rguments raised by him need to be rejected. Claim for refund in the present case was filed on 6th January, 2016 which was returned and again filed on 19th April, 2017. Section 142 of the Act deals with miscellaneous transitional provisions including the claim for refund filed by any person before, on or after the appointed day for refund of any amount of Cenvat credit, duty, tax, interest or any other amount paid under the existing law. 8. Section 142 of the Act when read with Section 2(48) of the Act is a complete answer to the plea raised by the appellant qua the issue of jurisdiction. The provision explicitely provides that every claim of refund shall be dealt under the existing law i.e. Central Excise Act, 1944 and not by the provisions of the Act. Thus the plea of transfer of jurisdiction due to GST regime is not available to the appellant. 9. While deciding the issue of interest, Ld. Tribunal has relied upon the law laid down by the Apex Court in Sandvik Asia Ltd. v. CIT, Pune - 2007 (8) S.T.R. 193 (S.C.) wherein it was held that :- 45. The facts and the law referred to in paragraph (supra) would clearly go to show that the appellant was undisputably entitled to interest unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court orders to be done, or money which a Court orders to be paid, by a person whose acts or omissions have caused loss or injury to another in order that thereby the person damnified may receive equal value for his loss, or be made whole in respect of his injury; the consideration or price of a privilege purchased; something given or obtained as an equivalent; the rendering of an equivalent in value or amount; an equivalent given for property taken or for an injury done to another; the giving back an equivalent in either money which is but the measure of value, or in actual value otherwise conferred; a recompense in value; a recompense given for a thing received recompense for the whole injury suffered; remuneration or satisfaction for injury or damage of every description; remuneration for loss of time, necessary expenditures, and for permanent disability if such be the result; remuneration for the injury directly and proximately caused by a breach of contract or duty; remuneration or wages given to an employee or officer. 47. There cannot be any doubt that the award of interest on the refunded amount is as per the statute provisions of law as it then stood and on the peculiar f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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