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2018 (6) TMI 77 - AT - Central ExciseRefund of pre-deposit u/s 35FF of CEA - Period of limitation - Interest on delayed refund - time limitation u/s 11AB - calculation of period - Held that:- Section 35FF of the Act provides that where an amount of deposit by the Respondent in pursuant of an Order passed by the Commissioners (Appeals) or Appellant Tribunal under the first proviso of Section 35F is required to be reviewed consequent upon the Final Order of the Appellant Authority and such amount is not reviewed within three months from the date of communication of such Order to the Adjudicating Authority, the interest at the rate specified in Section 11BB after the expiry of three months from the date of communication of the Order till the date of the refund should be paid along with the refund of deposit - Section 35FF would apply to all refunds of pre-deposit pending on the date of its insertion and as it itself states that liability to interest starts three months from the Order of Appellate Authority, the relevant date is not the date when Section 35FF was inserted, but the date of the Order of the Appellate Authority. Tribunal in the matter of Commr. of C. Ex. & S.T., Panchkula versus Sainsons Paper Industry Limited [2016 (2) TMI 288 - CESTAT NEW DELHI] has held that it can be said that prior to 10/05/08, i.e. before introduction of 35FF, the Respondent was entitled to get refund of pre-deposit, as per Board Circulars even without submitting an application and was also entitled to interest for delayed refund. Interest allowed - appeal dismissed - decided against Revenue.
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