TMI Blog2019 (8) TMI 1706X X X X Extracts X X X X X X X X Extracts X X X X ..... Adjudicating Authority is directed to grant interest at the rate applicable from time to time within a period of two months from the date of receipt of the copy of this order - Appeal allowed - decided in favor of appellant. - Excise Appeal No. 52688 of 2018-(SM) - FINAL ORDER NO.51827/2019 - Dated:- 14-8-2019 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Ms. Rinki Arora, Advocate for the appellant Ms. Tamnna Alam, Authorized Representative for the Respondent ORDER The issue involved in this appeal is whether the appellant is entitled to interest on refund under Section 11 BB of the Central Excise Act and for which period. 2. The brief facts are that the appellants are engaged in the manufacture of yarn falling under Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an amount of ₹ 29,42,529/- was blocked or remained deposit with Government. Again the appellant contested the issue -- (i) ₹ 14,81,399/- deposited during the period 2000-2001, (ii) ₹ 3,00,000/- deposited on direction of Commissioner Appeals during the year 2006 (dt. 21.08.2006), (iii) ₹ 5,00,000/- deposited on direction of CESTAT during the year 2007 (dt. 01.05.2007), (iv) ₹ 2,48,573/- deposited on direction of Jurisdictional Authority in the year 2011 (dt.23.12.2011) (v) ₹ 4,12,585/- deposited on direction of Jurisdictional Authority in the year 2013 (dt.25.01.2013) 7. That the said issue was again decided vide final order No. A/52173/2016-EX[DB] dated 15.06.2016 in favour of the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld. Commissioner (Appeals) has not favoured the various submissions made by the appellants and rejected the demand of interest claim of appellant on the ground that (i) The disputed issue (i.e. finalisation of provisional assessment) was finally settled in the appellant s favour vide CESTAT Final Order No.A/52173/2016-EX(DB) dated 15.06.2016 in consequence of which the appellant filed refund claim of ₹ 29,42,527/- on 22.09.2016, which was sanctioned in their favour on 19.12.2016, and the same is within prescribed time as specified under Section 11 B of the Central Excise Act, 1944. (ii) The amount of ₹ 29,42,527/- deposited by the appellants on various dates can not be treated as pre-deposit under Section 35 F of the Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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