TMI Blog2017 (3) TMI 770X X X X Extracts X X X X X X X X Extracts X X X X ..... issed - decided against appellant. - E/12438/2013-SM - A/10585/2017 - Dated:- 8-3-2017 - Dr. D. M. Misra, Member (Judicial) For Appellant : None For Respondent : Shri S.N. Gohil, A.R. ORDER Per Dr D.M. Misra This appeal is filed against OIANo.SRP/235/DMN/2012-13, dt.19.03.2013, passed by Commissioner (Appeals), C.Ex. S.Tax, Daman. 2. The matter has been listed on 20.10.2016, 25.11.2016, 26.12.2016 and 08.03.2017. None present for the Appellants on all these occasions. The learned Authorized Representative for the Revenue submits that the appeal may be taken up for disposal. 3. Briefly stated the facts of the case are that the Appellants claimed refund of the pre-deposit of duty amounting to ₹ 10,18,863 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the case and the findings of the learned Commissioner (Appeals). The short issue involved for determination is whether the Appellant s claim for interest from the date of pre-deposit of duty i.e. March/April, 2004 is admissible or as held by the learned Commissioner (Appeals) after expiry of three months from the date of filing refund claim as prescribed under Section 35F of Central Excise Act, 1944. 6. In the impugned order, the learned Commissioner (Appeals) observed as follows:- 8. I note that the Appellant has filed a refund claim of the said amount on 02.07.2012, which has been sanctioned to them vide the impugned order dt.05.12.2012. Now, the Appellants are before me agitating that the refund sanctioning authority has not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it transpires that grant of interest is automatic, if the refund of pre-deposit is not refunded within three months from the date of communication of order. In the instant case, I find that the Hon'ble CESTAT allowed the appeal of the appellant vide Order No.A/780-782/WZB/AHD/2009, dt.17.03.2009 and the same was submitted by the Appellants on 02.07.2012 along with the claim for refund and other relevant documents such as TR-6 Challans as supplement to their refund claim. In that view, the date of communication of order would be 02.07.2012. Thus, in terms of Section 35FF of Central Excise Act, 1944, if the amount deposited is not refunded within three months from the date of communication i.e. 02.07.2012 of the order dt.17.03.2009, the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decisions are not applicable in the instant case, even otherwise as the facts are distinguishable. In view of the above, I do not agree to the claim of the Appellants. 11. It is on record that the case was finally decided in their favour on 17.03.2009. The said order was made available to the Department only on 02.07.2012, when the Appellants produced the copy of order, copy of TR-6 Challans under which the said deposits were made and therefore in terms of Section 35FF, the interest shall become payable from 01.10.2012 to 05.12.2012 (date of sanction of refund) at the rate prescribed under Section 11BB during the relevant time. In this regard, I rely upon the decision in the case of Pearl Soap Company 2007 (216) ELT 247 (Tri-Mum), w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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