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2021 (8) TMI 751 - AT - Central ExciseMaintainability of appeal - compliance with the minimum amount of pre-deposit or not - Refund claim - Circular No.984/08/2014-CX dated 16.09.2014 - HELD THAT:- There is no ambiguity on reading Section 35 FF read with Section 35 F. The full amount of pre-deposit, even if it is more than the prescribed limit, has to be refunded by the Department along with interest. Further, the interest has to be granted from the date of deposit till the date of granting refund @ 12% p.a. (as held by the Division Bench of this Tribunal in Parle Agro). The Revenue is directed to grant further refund of the balance amount along with interest on full amount @12% from the date of deposit till the date of granting refund, after making adjustments for the interest already granted - this appeal is allowed.
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