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2016 (3) TMI 806 - AT - Central ExciseRefund claim - pre-deposit - Held that:- In the instant case, an amount of ₹ 11 lakhs was deposited during investigation and was appropriated in the Order-in-Original. The said Order-in-Original was set aside by the order of the Tribunal dated 19.7.2005 and hence, in terms of the Circular No. 802/35/04-CX dated 8.12.2004 the refund of ₹ 11 lakhs becomes due along with interest at the applicable rate. In this very case, this Tribunal has ordered refund of pre-deposit along with interest to M/s Interscape in terms of order dated 21.5.2010 as modified by the order dated 21.1.2011 [2011 (1) TMI 675 - CESTAT, MUMBAI]. The deposits made by the SHPL during investigations were appropriated against redemption fine. As soon as the order appropriating such fine was set aside, they became eligible to refund of the deposits made during the investigations in terms of Circular No. 802/35/04-CX dated 8.12.2004 read with the decisions of the tribunal cited above in this para. In view of the above, the appellants are also entitled to interest
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