TMI Blog2006 (12) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... 0/-. Redemption fine of Rs. 10 lakhs was also imposed. The appellants approached CEGAT and CEGAT ordered to pre-deposit Rs. 50 lakhs on 6-10-99. In the final order dated 22-12-2000, CEGAT confirmed an amount of Rs. 15,02,430/-. Consequent to the CEGAT s Order, the appellants filed a refund claim for the pre-deposit of Rs. 50 lakhs. They also by another letter dated 30-11-02 requested the authority to adjust an amount of Rs. 15,02,430/- confirmed by CEGAT. The Assistant Commissioner while sanctioning the refund claim apart from adjusting the duty amount of Rs. 15,02,430/- adjusted another sum of Rs. 14,19,279/- towards interest on the said duty. The appellant was aggrieved over the decision of the Assistant Commissioner. Before the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... JCDR appeared for the revenue. 4. Learned advocate urged the following points. (1) Learned Advocate urged that based on the apex court decision dated 8-12-04 (sic) (2-12-2004) relating to M/s. ITC Ltd. Others [2005 (179) E.L.T. 15 (S.C.)] the following position emerges. (a) The amount should be returned within 3 months from the passing of the final order, be it a remand order or an order of final disposal, of the dispute. (b) Interest should be paid at the rate of 12% the date starting from the 1st day subsequent to three months of passing of the order. (c) There is no specific direction in the order of the Apex Court that a letter is required to be filed by the party for return of the amount. (2) In the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /s Tata SCL and M/s Nelco. Further the decision of this bench in Lucky Exports v. CC, Bangalore - 2005 (183) E.L.T. 332 (Tri.-Bang.) was relied on. (4) In the present case, interest on Rs. 50 lakhs was likewise reckonable and grantable from the first day after completion of three months till the date of payment to the purported principal amount which according to the authorities was Rs. 20,78,308/-. However, the appellants stand is that the calculation of interest on Rs. 15,02,450/- should have been made only up to the date of deposit of Rs. 50 lakhs. The liability of payment of Rs. 15,02,430/- cannot be said to exist beyond the date of deposit because the amount of deposit was made keeping in view of the levies arising from the adju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd of pre-deposit within three months from the date of Tribunal s order. There is no need for the appellant to file any refund claim. Therefore, the Commissioner (Appeals) has clearly erred in denying the claim of the appellant for interest on the ground that the appellant filed refund application on 2-12-02 which was sanctioned on 31-12-02 within one month of the receipt of the application. The stand taken by the Commissioner (Appeals) is contrary to the apex court decision and Board s instructions. We hold that the appellant is entitled for interest on the deposit made from the date of expiry of three months from CEGAT s order till the date of payment. 7. Summing up, we order that the Original Authority should reckon the total amount du ..... X X X X Extracts X X X X X X X X Extracts X X X X
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