TMI Blog2018 (12) TMI 1577X X X X Extracts X X X X X X X X Extracts X X X X ..... t in question was not paid towards duty, but only by way of deposit during investigation. The learned Commissioner(Appeals) has rightly sanctioned the refund of interest to the respondent from the date of deposit till the date of refund - appeal dismissed - decided against Revenue. - E/70725/2017-EX[DB] - FINAL ORDER NO.72936/2018 - Dated:- 27-12-2018 - SHRI ASHOK JINDAL, MEMBER(JUDICIAL) And SHRI ANIL G. SHAKKARWAR, MEMBER(TECHNICAL) Shri Pawan Kumar Singh (Supdt.) (A.R.) for the Appellant (s) Shri Rajiv Gpoyal (Authorized Representative) for the Respondent ORDER Per Ashok Jindal : Revenue is in appeal against the impugned order wherein the learned Commissioner(Appeals) allowed the interest to the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioned. The respondent also filed an application for sanctioning of interest on 01.05.2017 from the date of deposit under protest till the date of sanctioning of the refund. The said claim of interest was rejected by the adjudicating authority on 29.06.2017, but on appeal, the learned Commissioner(Appeals) allowed the claim of interest to the respondent vide order dated 21.09.2017. Against the said order the Revenue filed appeal before this Tribunal. Therefore, this appeal is before us. 3. The learned A.R. appearing on behalf of the Revenue submits that the interest is payable for delayed refund after three months from the date of filing of their application for refund and till its realization. In this case the respondent has filed refun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard, I find that it is a settled law that any order passed by the adjudicating authority has to be passed to the satisfaction of the adjudicating authority and not on the directions of any other authority. Accordingly, I hold that impugned order is not sustainable in the eye of the law. Moreover, it is a settled thing that any amount, which was collected without authority of law and is ordered to be refunded is to be refunded with interest. Besides, in the given case, the consequential relief was ordered by the appellate Tribunal, holding that the process of galvanization of black wire carried out by the appellant did not amount to manufacture for which the demands were initially confirmed and the appellant deposited amounts (since returned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are set aside, are allowed with the direction to the concerned authority to sanction and pay the applicable interest within ten(10) days of this order. 6. We further take note of the fact that the issue has been examined by the Hon ble Madras High Court in the case of Commissioner of C.Ex., Chennai-II v. Ucal Fuel Systems Ltd. [2014 (306) E.L.T. 26 (Mad.)] and the Hon ble High Court has observed as under:- 6. We are in full agreement with the finding rendered by the learned single Judge that the limitation contained in Section 11B of the Central Excise Act is not applicable to the case of the first respondent since the amount in question was not paid towards excise duty but only by way of deposit during investigation. Moreover, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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