2020 (2) TMI 189

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..... er Section 35F of the Central Excise Act, 1944. The appellant has rightly claimed interest under Section 35FF of the Act on refund of pre-deposit made by them under Section 35F of the Act. Appellant has claimed interest under Section 35FF for the amount deposited by them for entertaining their appeal by this Tribunal. The appellant is entitled to claim interest on the pre-deposit i.e. the whole .....

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..... ppeal before the Tribunal under Section 35F of Central Excise Act, 1944 along with interest. At the time of entertaining the refund claim, it was observed that for filing appeal before the Tribunal, the appellant was required to deposit only 7.5% of the duty or penalty but the amount deposited by the appellant for entertaining the appeal is more than 7.5% of the duty. Therefore, interest on the ex .....

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..... Learned Authorised Representative and perused the records. 6. On perusal of the records, I find that the appellant has filed a refund claim for the amount deposited as pre-deposit for entertaining their appeal by this Tribunal and any pre-deposit made by the assessee is a deposit under Section 35F of the Central Excise Act, 1944. The appellant has rightly claimed interest under Section 35FF of .....

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