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2019 (11) TMI 247 - CESTAT MUMBAIEntitlement of interest on pre-deposit made - Section 35FF of Central Excise Act, 1944 - It is the contention of the Revenue that the learned Commissioner (Appeals) has failed to appreciate the provision of Section 35FF of Central Excise Act, 1944 as was in existence, on the date the pre-deposit was made - HELD THAT:- Various provisions of Section 35F and 35FF of CEA makes it clear that the Appellants are entitled to interest from the date only after expiry of 3 months from the date of communication of the order i.e. in the present case from 17.03.2019. The impugned order is modified and for calculation of the interest on the refund amount, the matter is remanded to the Adjudicating authority - Appeal allowed by way of remand.
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