2025-VIL-842-CESTAT-ALH-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise – Refund of Pre-deposit, Interest on delayed Refund - Appellant filed a refund claim for the pre-deposited amount which was allowed by the original authority. However, the appellant filed an appeal before the Commissioner (Appeals) seeking interest on the refund from the date of payment of the initial amount till the date of refund - Whether the appellant is entitled to interest on the refund of the pre-deposited amount from the date of deposit or only after the expiry of three months from the date of communication of the CESTAT order - HELD - The Commissioner (Appeals) has rightly held that the appellant is eligible for interest at the rate specified in Section 11BB after the expiry of three months from the date of communication of the CESTAT order, till the date of refund of such amount and not from the date of payment of the said amount of Rs.60 lakhs. This is in line with the provisions of Section 35FF of the CEA, 1944 which specifically deal with the payment of interest on delayed refund of pre-deposit amounts - As per the proviso to Section 35FF, for pre-deposits made prior to the amendment of this section in 2014, the earlier provisions would apply which provided for payment of interest only after the expiry of three months from the date of communication of the appellate order. The Tribunal also relied on the Supreme Court decisions in Ranbaxy Laboratories Ltd. and Isolux Corsan India Engineering & Construction Pvt. Ltd. v. Commissioner of Customs, which have held that the interest on delayed refund is governed by the statutory provisions and cannot be claimed from the date of deposit - the impugned order of the Commissioner (Appeals) is upheld and the appeal is dismissed
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