TMI Blog2019 (9) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... .2017. Hence, the amended provision shall squarely cover the present case of refund. The refund got sanctioned beyond three months - appellant is held entitled for the interest on the impugned refund amount at such rate as is mentioned in Section 35F - Appeal allowed - decided in favor of appellant. - Excise Appeal No. 52366 of 2018 [SM] - FINAL ORDER No. 51184/2019 - Dated:- 2-9-2019 - MRS. RACHNA GUPTA, MEMBER (JUDICIAL) None appeared for the Appellant Ms. Tamanna Alam, Authorised Representative for the Respondent ORDER None is present for the appellant today. However, there is a letter, as received from the appellant, dated 22nd January, 2019 on record. Perusal thereof reflects that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the filing of refund claim. Impressing upon no infirmity in the order, the order is prayed to be confirmed and appeal is prayed to be dismissed. 4. In view of the above, I observe and hold as follows:- 4.1 Admittedly and apparently the refund claim for ₹ 10,00,000/- (Pre-deposit) was filed by the appellant on 4th July, 2017. Perusal of record shows that the said refund was sanctioned by order of Assistant Commissioner dated 31st July, 2017. Apparently, the refund was sanctioned beyond 3 months of the application. Section 35 F and 35FF as being relevant for the purpose, is reproduced herewith:- SECTION 35F. Deposit of certain percentage of duty demanded or penalty imposed before filing appeal. - T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2) Act, 2014. Explanation . - For the purposes of this section duty demanded shall include, - (i) amount determined under section 11D; (ii) amount of erroneous Cenvat credit taken; (iii) amount payable under rule 6 of the Cenvat Credit Rules, 2001 or the Cenvat Credit Rules, 2002 or the Cenvat Credit Rules, 2004. Section 35FF. Interest on delayed refund of amount deposited under the proviso to Section 35F. - Where an amount deposited by the appellant in pursuance of an order passed by the Commissioner (Appeals) or the Appellate Tribunal (hereinafter referred to as the appellate authority), under the first proviso to Section 35F, is required to be refunded consequ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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