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2019 (5) TMI 1779 - AT - Central ExciseInterest on pre-deposit amount refunded - appellant claimed interest as per Section 35 FF which has been introduced w.e.f. 6.8.2014 - case of appellant is that in view of the amended/substituted provision of Section 35 F, they should be also granted interest at the specified rate on the amount of pre-deposit w.e.f. 6.8.2014 to 31.07.2017 as per notification no.24/2014-CE (NT) - HELD THAT:- The facts are squarely covered by the Hon’ble Delhi HIigh Court in the case of AFCONS INFRASTRUCTURE LTD. VERSUS COMMISSIONER [2013 (9) TMI 1018 - DELHI HIGH COURT] where it was held that interest on pre-deposit amount is available only from the date beyond the period of 3 months from the date of receipt /copy of the order by the Department and not from the date of pre-deposit. Appeal dismissed - decided against Appellant.
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