2026-VIL-1278-CESTAT-MUM-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Interest payable on pre-deposit refund made pursuant to appellate authority order - Appellant made pre-deposit pursuant to direction of Hon'ble High Court and subsequently the Tribunal decided the case in appellant's favour confirming their eligibility for CENVAT credit, the original authority sanctioned refund of pre-deposit along with interest at the rate specified in Section 11BB under the erstwhile Section 35FF of the Central Excise Act, 1944 which provided for interest after expiry of three months from the date of communication of the order of the appellate authority – Pr. Commissioner reviewed and directed denial of interest on the ground that amended Section 35FF effective from 06.08.2014 is not applicable as the pre-deposit was made prior to such date - Whether interest is payable on pre-deposit made prior to 06.08.2014 and refunded after 06.08.2014 in terms of the erstwhile or amended Section 35FF of the Central Excise Act, 1944 - HELD - The amended Section 35FF effective from 06.08.2014 providing for interest on pre-deposits from date of payment till date of refund was introduced to address mandatory pre-deposit requirement prescribed from that date, the proviso clause in amended Section 35FF clearly provides that pre-deposits made prior to 06.08.2014 shall be governed by the erstwhile provisions of Section 35FF as it stood before commencement of Finance (No. 2) Act, 2014 - The erstwhile provision required interest only if refund was not made within three months from date of communication of appellate order, in the present case the refund was sanctioned on 18.06.2015 which was within three months from the Tribunal order dated 16.04.2015 - Payment of interest does not arise since the refund was made within the stipulated period under the erstwhile Section 35FF - The impugned order upholding sanction of refund but denying payment of interest and ordering its repayment is sustained, appeal filed by appellant is dismissed
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