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2014 (7) TMI 266 - CESTAT KOLKATAInterest - Delayed refund of pre-deposit amount - Held that:- deposited amount is required to be refunded within three months from the date of the order - Final order of the Tribunal in favour of the Appellant was passed on 09.09.2008. Thus, the amount deposited by the Appellant earlier in 2002, is required to be refunded within three months from the date of the said order. Consequenlty, the Appellant is entitled to interest after expiry of three months from the date of the order, which apparently is the date of communication of the order to the department being pronounced in the presence of the departmental representative. Following decision of Commissioner of Central Excise, Indore vs. Kamdeep Marketing Pvt. Ltd. [2010 (12) TMI 278 - CESTAT, DELHI] Matter is remanded to the adjudicating authority only for the limited purpose of calculating the interest amount on the number of days delay after expiry of the period of three months from the date of order of the Tribunal, till the sanction of refund to the Appellant. The adjudicating authority is directed to determine the interest at the appropriate rate following the provisions of section 35FF read with section 11BB of Central Excise Act, 1944 - Decided in favour of assessee.
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