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2018 (6) TMI 1675 - AT - Service TaxInterest on Refund of pre-deposit - refund made during the investigation of the case, after three months from the date of application for refund or after three months from the date of communication of the order - Section 35FF of Central Excise Act, 1944 - HELD THAT:- From Section 35FF, it is clear that whatever deposit was made shall be considered as pre-deposit and the refund of the same is governed by Section 35FF. Section 35FF does not discriminate to deposit made prior to enactment of Section 35FF or thereafter. Therefore, for deposit which is to be refunded shall be governed by Section 35FF. When the refund arose consequence to the order passed by this Tribunal in appellant’s demand case, Section 35FF was very much in existence. Therefore, any refund of pre-deposit shall be governed by Section 35FF during the relevant period. Section 35FF clearly stipulates that if the refund is not granted within three months from communication of the order by the Appellate Authority, unless the order is stayed by higher forum the Revenue is under obligation to pay the interest from three months of the communication of the order - Therefore, the date of filing refund application is not significant in the present case. There are no infirmity in the order of the Ld. Commissioner (Appeals) granting the refund of interest on refund already sanctioned - appeal dismissed - decided against Revenue.
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