2020 (2) TMI 189

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..... is in appeal against the impugned order wherein interest has been denied for amount deposited under Section 35F of the Central Excise Act, 1944. 2. The facts of the case are that, before filing appeal before this Tribunal, the appellant made certain deposit under Section 35F of Central Excise Act, 1944. After succeeding in appeal before this Tribunal, the appellant claimed refund of the amount d .....

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..... t. Request has been received from the appellant to dispose off the appeal on its own merits. 4. The Learned Authorised Representative submits that the excess amount paid by the appellant is not a pre-deposit in terms of Section 35F of the Central Excise Act, 1944 and, therefore, the question of payment of interest under Section 35FF of the Act does not arise. In these terms, he prays that the app .....

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