TMI Blog2023 (12) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 35F as amended w.e.f. 06.08.2014. From the proviso to the amendment made in Section 35 F, it is quite evident that the date of filing the appeal is the date for determining the applicability of the amended section and not the date of deposit nor the date of order appealed against is having any relevance. Tribunal has in its order dated 12.12.2014, considered the amount deposited by the appellant as per the directions of the Hon ble High Court, as deposit made under the provisions of amended Section 35F, for purpose of consideration of appeal. Tribunal has considered the amount deposited as per the direction of Hon ble High Court after completion of adjudication proceedings to be in compliance of the conditions of mandatory pre-deposit. It is important to note that amount was deposited as per the direction of Hon ble High Court and was not an deposit made in terms of Section 35 F prior to the commencement of the Finance (No 2) Act, 2014. Accordingly the proviso to Section 35FF would not be applicable in the facts of the present case. Similar has been stated by the Board in its Circular No 984/08/2014 dated 16.09.2014, where it was held that Since the amount paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the date of payment of the amount till, the date of refund of such amount: Provided that the amount deposited under section 35F, prior to the commencement of the Finance (No. 2) Act, 2014, shall continue to be governed by the provisions of section 35FF as it stood before the commencement of the said Act. In terms of the proviso to amended Section 35 FF of the Act the amounts deposited before 06.08.2014, were to be governed by the provisions of Section 35FF of the Act, as it stood before its amendment. In the instant case the amount was deposited, as pre- deposit, in August, 2013. The payment of the interest was, therefore, governed by the provisions of Section 35FF of the Act as is stood prior to 06.08.2014 and the appellant was, therefore, entitled to the interest on the pre-deposit only after three months from the date of communication of the order of the Hon'ble Tribunal dated 04.04.2018. I find that the appellant has not been able to make a case in his favour for the grant of interest as he has not produced any material evidence to infer that the refund was not sanctioned within the said period of three months. I, therefore, find no merit in the appeal file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th interest in terms of Section 35 FF of the Central Excise Act in respect of all other refund claims except for interest on amount of Rs.1,00,00,000/- which as per the adjudicating authority was not a pre-deposit under Section 35 F as amended w.e.f. 06.08.2014. 2.4 Appellant challenged the rejection of refund claims for interest before Commissioner (Appeals), who vide the impugned order held as stated above in para-1. 3.1 I have heard Ms Rupali Singh Advocate for the appellant and Shri Sandeep Pandey Authorized Representative for the Revenue. 4.1 I have considered the impugned order along with the submissions made in the appeal and during the course of arguments. 4.2 The issue in the present case is in very narrow compass. The Show Cause Notice issued to the appellant was challenged by them before the Hon ble High Court in Writ tax No 526 of 2012. During the pendency of the writ petition before the Hon ble High Court the matter was adjudicated by the adjudicating authority as per the order of 23.05.2013. This fact has been noted in the order of the Hon ble High Court in following manner: This show cause notice was challenged by the petitioners in the present writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -deposit for consideration of the appeal the same cannot be treated as any other deposit except deposit under Section 35F as amended. Section 35F and Section 35FF of the Central Excise Act are reproduced bellow:- SECTION 35F. Deposit of certain percentage of duty demanded or penalty imposed before filing appeal. The Tribunal or the Commissioner (Appeals), as the case may be, shall not entertain any appeal (i) under sub-section (1) of section 35, unless the appellant has deposited seven and a half per cent. of the duty, in case where duty or duty and penalty are in dispute, or penalty, where such penalty is in dispute, in pursuance of a decision or an order passed by an officer of Central Excise lower in rank than the [Principal Commissioner of Central Excise or Commissioner of Central Excise]; (ii) against the decision or order referred to in clause (a) of sub-section (1) of section 35B, unless the appellant has deposited seven and a half per cent. of the duty, in case where duty or duty and penalty are in dispute, or penalty, where such penalty is in dispute, in pursuance of the decision or order appealed against; (iii) against the decision or order refe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or to the date of commencement of Finance (No 2) Act, 2014 as per the direction of Hon ble High Court, this appeal was filed on 27.08.2014, i.e after the date of commencement of Finance Act, 2014. The Tribunal has considered this appeal filed after 27.08.2014 in terms of the amended provisions of Section 35F by treating the amount deposited as per direction of Hon ble High Court as a pre-deposit as per Section 35F as amended w.e.f. 06.08.2014. From the proviso to the amendment made in Section 35 F, it is quite evident that the date of filing the appeal is the date for determining the applicability of the amended section and not the date of deposit nor the date of order appealed against is having any relevance. Tribunal has in its order dated 12.12.2014, considered the amount deposited by the appellant as per the directions of the Hon ble High Court, as deposit made under the provisions of amended Section 35F, for purpose of consideration of appeal. Both the authorities below have applied the proviso to Section 35FF for denying the refund of interest to the appellant. However said interpretation do not take into account the fact that appeal was filed after the commencement of amende ..... X X X X Extracts X X X X X X X X Extracts X X X X
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