2026-VIL-1381-CESTAT-HYD-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise – Refund of Pre-deposit and Interest Entitlement – Appellant had deposited amount as pre-deposit in year 2009 under Section 35FF of Central Excise Act, 1944. After Tribunal passed final order, appellant sought refund of deposited amount along with interest in January 2025. Original authority and Commissioner (Appeals) sanctioned principal refund amount but denied interest. Ground for denial of interest was that only pre-deposits made on or after 06.08.2014 are entitled to interest from date of deposit, and since refund was paid within three months from date of refund application, no interest was payable - Whether pre-deposits made prior to amendment of Section 35FF are governed by unamended provisions and whether such pre-deposits are entitled to interest on refund – HELD – The Pre-deposits made prior to 06.08.2014 are governed by unamended provisions of Section 35FF. The proviso to Section 35FF post-amendment clearly states that amounts deposited prior to commencement of Finance Act, 2014, shall continue to be governed by provisions of Section 35FF as it stood before commencement. Under unamended provisions of Section 35FF, interest is payable only if pre-deposit amount is not refunded within period of three months from date of communication of order of adjudicating authority. As refund was sanctioned within three months of refund application in present case, no interest was payable - The impugned order is upheld and the appeal is dismissed
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