TMI Blog2010 (12) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner directed payment of interest from the date of the order of the Tribunal - Held that: - certainly the amount was required to be refunded within three months from the date of declaration of the order. Since the order was pronounced in the open Court, and absence of knowledge of the said order can not be pleaded and the interest liability obviously would commence w.e.f. 01.04.2004. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order passed under Section 35FF of the Central Excise Act, 1944. 3. Undisputedly, the respondents had deposited the amount in terms of the order passed by the Tribunal on 21.11.2002. The appeal was finally disposed of in favour of the respondents on 31.12.2003. The respondents approached the appellant for refund of the amount deposited initially atIndorejurisdiction on 03.03.2004 and at Pith ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ITC Ltd. reported in 2005 (179) ELT 5 (SC) and of the Tribunal in the matter of Samarth Engineering Co. Pvt. Ltd. vs. Commissioner of C. Ex. Jamshedpur reported in 2008 (226) ELT 122 (Tri. Kolkata). 5. Learned Advocate for the respondents on the other hand drawing attention to the amended provision in Section 35FF of the Act submitted that though the amendment was inserted w.e.f. 10.05.2008 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g authority, the interest at the rate specified in Section 11BB after the expiry of three months from the date of communication of the order till the date of the refund should be paid alongwith the refund of the deposit. Undoubtedly, the said provision has come into force with effect from 10.05.2008. Neverthless, the principle which is sought to be communicated under the said provision of law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with decisions of the Apex Courtas well as of the Tribunal relied upon by the department, certainly the amount was required to be refunded within three months from the date of declaration of the order. Since the order was pronounced in the open Court, and absence of knowledge of the said order can not be pleaded and the interest liability obviously would commence w.e.f. 01.04.2004. Obviously, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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