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2019 (5) TMI 1886 - AT - Central ExciseInterest on amount refunded which was pre-deposited - amount was refunded within three months from the date of the communication of the CESTAT’s order - Section 35FF of the Central Excise Act as amended w.ef. 6-8-2014 - HELD THAT:- The proviso to amend Section 35FF makes it clear that in respect of any amounts pre-deposited prior to 6-8-2014 will continue to be covered by the provisions of the unamended Section 35FF. The unamended provisions provided for payment of interest only if the pre-deposit was not refunded within three months from the date of communication of the order of the appellate authority. Therefore, no interest is payable to the appellant in this case. Appeal dismissed.
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