TMI Blog2017 (9) TMI 1376X X X X Extracts X X X X X X X X Extracts X X X X ..... , the appeal entitling the refund was allowed on 03.08.2016 and the refund was actually made on 28.11.2016 - All the aforesaid dates are earlier to 06.08.2016, the date of enforcement of Finance Act No. 25 of 2014. Thus, in view of the proviso to the amended Section 35FF of the Act, the payment of interest to the petitioner would be governed by the unamended Section 35FF of the Act. The application for refund was moved by the petitioner on 05.09.2016 and therefore, in the absence of any date of communication of the order, the date of the application would be recognized as the date of communication of the appellate order. There is no merit in this petition to direct for payment of any interest on the amount refunded in the absence of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that in view of the amended Section 35FF of the Central Excise Act, 1944 (hereinafter referred to as the Act ), the petitioner is entitle for interest on the aforesaid amount for the entire period in which it had remained with the Excise Department. Sri Praveen Kumar, learned counsel appearing for the respondent, on the other hand, contends that interest, if any, is payable for the delay in refund, if it is not made within the period of three months of the communication of the appellate order as per the provisions of unamended Section 35FF of the Act. In the absence of any statutory provision for payment of interest on the aforesaid amount for the entire period it remained with the respondents and as the amount was refunded within a p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Finance Act No. 25 of 2014 with effect from 06.08.2014 and it was provided that where any amount deposited by the party under Section 35F of the Act is required to be refunded consequent upon the order of the Appellate Authority, it will carry an interest at the specified rate till the date of refund. It permits payment of interest at the specified rate for the entire period, the amount remains deposited with the authority. However, the aforesaid provision has been subjected to a proviso, which lays down that if any amount has been deposited prior to the enforcement of the Finance Act No. 25 of 2014 i.e. before 06.08.2014, it shall continue to be governed by the unamended provision of Section 35FF of the Act, which means that in c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e months from the date of communication of the appellate order. Sri Mathur at this stage submits that the amount deposited by the petitioner was not under Section 35F rather it was deposited as a duty and the claim was made for refund under Sections 11B and 11BB of the Act. The submission is devoid of any force, inasmuch as the petitioner had deposited the duty of excise on 24.04.2014 and 28.04.2014 pursuant to the order of the Tribunal, which would essentially be a deposit under Section 35F of the Act. The deposit under Section 35F of the Act also contemplates the deposit of excise duty and not any other amount. Sri Mathur next argued that merely for the reason that there is no express provision for the payment of interest for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pursuant to the interim direction of the Tribunal. The law is well settled that the taxing statutes have to be construed strictly and when there is no specific provision for doing a particular thing, the same cannot be done either in equity or on compassionate basis. All other decisions, which have been cited on behalf of the petitioner, only observes that when there is a delay on the part of the Revenue in refunding the amount, the Revenue is liable to pay interest by way of compensation. In the case we are dealing, there is no undue delay on the part of the Revenue in refunding the amount. The amount has refunded more or less within the period of three months from the date of the order of the Tribunal entitling the refund. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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