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2022 (2) TMI 407 - AT - Central ExciseRefund of central excise duty deposited during the investigation of case and Pre-deposit made under Section 35F of the Central Excise Act, 1944 - whether payment over and above the amount of 7.5% or 10% as stipulated under Section 35F of Central Excise Act, 1944 cannot be considered as deposit under the provisions of Section 35F ibid? - HELD THAT:- As per the facts of the present case the appellant suo moto deposited amount of duty during investigation. The said amount become refundable consequent to the tribunal’s order dated 12.01.2018. Before this date there was no reason for refunding amount even in terms of Section 11B, if any, refund is arising out of the order of appellate authority. The relevant date for filing refund is within one year from the date of such order therefore, in the present case when refund itself was not arising before the tribunal’s order dated 12.01.2018 there is no question of any interest. However, for entertaining the appeal the appellant required to pay 7.5% or 10% as the case may be as pre deposit in terms of section 35F of Central Excise Act, 1944. Section 35FF provides for interest on the mandatory pre deposit of 7.5% or 10% as the case may be, paid for filing the appeal. If any assessee pays an amount more than that which is otherwise not required, no interest is accurable on the amount over and above the mandatory pre deposit in terms of Section 35FF - in the impugned order the demand of interest on refund over and above the mandatory pre deposit was rightly rejected. Appeal dismissed.
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