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2019 (9) TMI 323 - AT - Central ExciseInterest on delayed refund - Refund claim of pre-deposit made - refund was sanctioned beyond 3 months of the application - time limitation - Section 35 F and 35FF of CEA - HELD THAT:- Where any pre-deposit amount is paid in accordance of Section 35F, it is Section 35FF which is applicable with effect from 06.08.2014 by virtue of the amendment in Section 35F brought by the Finance Act (2) of 2014. No doubt the pre-deposit in the present case was made before the said amendment but the application praying for refund thereof is post amendment i.e. on 04.04.2017. The order of sanctioning the refund was passed on 31.07.2017. Hence, the amended provision shall squarely cover the present case of refund. The refund got sanctioned beyond three months - appellant is held entitled for the interest on the impugned refund amount at such rate as is mentioned in Section 35F - Appeal allowed - decided in favor of appellant.
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