2019 (5) TMI 1886

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..... he Respondent. ORDER This appeal is filed against Order-in-Appeal No. GUN-EXCUS-000-APP-039-18-19, dated 9-5-2018. 2. None appeared on behalf of the appellant. A letter was received from the consultant for the appellant praying that the matter may be decided on merits based on the submissions made in their appeal memorandum. 3. Heard Learned Departmental Representative and perused th .....

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..... ate authority till the date of refund of such amount. With effect from 6-8-2014, this has been changed and an interest has been made payable at a rate not below 5% and not exceeding 36% per annum as is for the time being fixed by the Central Government by notification in the official Gazette on such amount from the date of payment of amount till the date of refund of such amount. It also has provi .....

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..... sp;I have considered the arguments made in the appeal memorandum and the relevant legal provisions. The proviso to amend Section 35FF makes it clear that in respect of any amounts pre-deposited prior to 6-8-2014 will continue to be covered by the provisions of the unamended Section 35FF. The unamended provisions provided for payment of interest only if the pre-deposit was not refunded within three .....

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