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2022 (8) TMI 536 - AT - Central ExcisePre-deposit for the purpose of refund - amount deposited during investigation - Refund claim - tiime limitation - HELD THAT:- The Board has issued Circular No. 984/8/2014-CX dated 16.09.2014 wherein it has been clarified in para 3, that payment made during investigation or audit, prior to the date on which appeal is filed, shall be considered as pre-deposit for the purpose of appeal to the extent of the percentage specified under Section 35F (required for the purpose of pre-deposit). It is further stipulated in para 3.2 that from the date of filing appeal, the amount deposited shall be deemed to be the date of pre-deposit under Section 35F - para 5 of the Circular mentions that when the appeal is decided in favour of the assessee, he shall be entitled to refund of the amount deposited alongwith the interest at the prescribed rate, as per Section 35FF of the Act. It is found from the plain reading of Section 35FF of the Act, that there is no application of Section 11B in respect of refund arising, on being successful in appeal. This has also been clarified in para 5 of the aforementioned Circular of the Board. Accordingly, the impugned order is erroneous and against the provisions of law - The Adjudicating Authority is directed to grant the refund of the said amount of Rs.6,51,300/- with interest from the date of reversal (dated 02.02.2011), till the date of grant of refund. Appeal allowed - decided in favor of appellant.
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