9911796707
TMI Blog2019 (9) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... for the disposal of the appeal on merits, granting exemption to the personal appearance of the appellants. 2. In view thereof ld. Departmental Representative has been heard about the impugned appeal and the appeal is decided as follows:- 2.1 The appellant herein is engaged in manufacture of excisable goods. On 4th April 2017 a refund claim of Rs. 10,00,000/-was filed by the appellant under the provisions of Section 35 F of Central Excise Act, 1944 (CEA- 1944). The said refund relates to a demand, which was confirmed vide Order-in-Original No.79/2009 dated 30th November, 2009. While filing the appeal against the said order that a pre-deposit of Rs. 10,00,000/- vide TR - 6 challan No.CEX/010902 dated 14.02.2011 was deposited. Since the afor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... where duty or duty and penalty are in dispute, or penalty, where such penalty is in dispute, in pursuance of a decision or an order passed by an officer of Central Excise lower in rank than the [Principal Commissioner of Central Excise or Commissioner of Central Excise]; (ii) against the decision or order referred to in clause (a) of sub-section (1) of section 35B, unless the appellant has deposited seven and a half per cent. of the duty, in case where duty or duty and penalty are in dispute, or penalty, where such penalty is in dispute, in pursuance of the decision or order appealed against; (iii) against the decision or order referred to in clause (b) of sub-section (1) of section 35B, unless the appellant has deposited ten per cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 bare perusal makes it clear that where any pre-deposit amount is paid in accordance of Section 35F, it is Section 35FF which is applicable with effect from 06.08.2014 by virtue of the amendment in Section 35F brought by the Finance Act (2) of 2014. No doubt the pre-deposit in the present case was made before the said amendment but the application praying for refund thereof is post amendment i.e. on 04.04.2017. The order of sanctioning the refund was passed on 31.07.2017. Hence, the amended provision shall squarely cover the present case of refund. It is clear fro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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