TMI Blog2018 (5) TMI 1677X X X X Extracts X X X X X X X X Extracts X X X X ..... 44 or Section 129EE of the CA 1962. Thus, there is no reason as to why the interest in the present case be withheld. The appellant is entitled to the interest on the refund of its pre-deposit under Section 35FF of the CEA - Appeal allowed. - Service Tax Appeal No.ST/50495/2018 [SM] - FINAL ORDER NO. 51917/2018 - Dated:- 16-5-2018 - Mrs. Rachna Gupta, Member (Judicial) Present for the Appellant : Mr.Mohit Singh, Advocate Present for the Respondent: Mr.H.C. Saini, D.R. ORDER PER: RACHNA GUPTA The appellant M/s. Niranjan Lal Agarwal filed an appeal No. 328/2008, which was decided by the order of this Tribunal dated 08.12.2011 directing the refund of the pre-deposit of the appellant. The said order could not be imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raying for the refund of its pre-deposit is a mandate and the period of 3 months has to reckon from the date of filing of the application. It is impressed upon that the refund in the present case has been made within the permissible period of 3 months. Hence, the Department invite no liability of refunding the same alongwith interest. The authorities relied upon by the appellant are mentioned to not to be applicable to the facts of this case. Appeal is accordingly prayed to be dismissed. 4. After hearing both of the parties and perusing record of present appeal, the considered opinion of mine is that the refund of the pre-deposit of the appellant was announced in his favour way back by the order of this Tribunal dated 18th December, 2011 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e rate specified in Section 11BB after the expiry of three months from the date of communication of the order of the appellate authority, till the date of refund of such amount. 5. The word used in the provision is shall . Hence, it is a mandate that the amount of pre-deposit be refunded, consequent upon the order of the appellate authority, the interest as such for the time being fixed by the Central Government shall be paid on the ground of refund from the date of payment of amount till the date of refund of such amount. Though the ld. DR has impressed upon the mandate of a written application in this respect from the appellant, but the relevant provision i.e. 11B of the Act makes the application for such refund as discretionary wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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