TMI Blog2019 (5) TMI 1779X X X X Extracts X X X X X X X X Extracts X X X X ..... available only from the date beyond the period of 3 months from the date of receipt /copy of the order by the Department and not from the date of pre-deposit. Appeal dismissed - decided against Appellant. - Excise Appeal No.52349 of 2018-SM - FINAL ORDER NO.51362/2019 - Dated:- 24-5-2019 - HON BLE MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) None for the appellant. Shri K. Poddar, Authorised Representative for the respondent ORDER ANIL CHOUDHARY: In this appeal the appellant is seeking interest on the amount to be deposited which was made on 27.7.2013 by challan in compliance to the said order of this Tribunal dated 22.02.2013 under Section 35 F read with Notification no.24/2014-CE(NT) dated 2.08.2014. 2. The br ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... garding the clause of unjust enrichment, I find that the same is not applicable in case of pre-deposit made before the appellate authority in terms of Section 35 F ibid, the amount of pre-deposit not being duty, as has been held by High Court, Bombay in the case of Suvidhe Ltd. Vs. UOI reported in 1996 (82) ELT 177 (Bombay), later affirmed by Hon ble Supreme Court [1997 (94) ELT A 159 (SC)]. 14. I find that the refund claim is not hit by time bar since the amount deposited by the party is consequential to CESTAT Stay Order dated 22.02.2013. Further, as the amount deposited by the claimant as per CESTAT referred stay order represents pre-deposit the clause of limitation is not applicable to this amount represented as Pre-deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , interest shall be payable if such amount is not refunded within 3 months from the date of communication of such order to the adjudicating authority, unless the operation of the appellate order is made by the superior court or Tribunal. Interest shall be paid at the rate specified under Section 11 BB, after expiry of 3 months from the date of communication of the order of the appellate authority till the date of refund of such an amount . Further, the ld. Commissioner (Appeals) has relied upon the order of the Hon ble Delhi High Court in the case of AFCONS Infrastructure Ltd. - 2015 (318) ELT A-158 (Delhi), where, it has been held that interest on pre-deposit amount is available only from the date beyond the period of 3 months from the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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