TMI Blog2019 (5) TMI 1886X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 months from the date of communication of the order of the appellate authority. Therefore, no interest is payable t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, CESTAT-Bangalore allowed their appeal with consequential relief. Prior to the order of the CESTAT-Bangalore, the appellant pre-deposited ₹ 10 lakhs in three instalments between the period 20-9-2007 and 23-12-2009. Consequent upon the order of the CESTAT-Bangalore, the lower authority refunded the amount within three months from the date of the communication of the CESTAT s order. Prior to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mencement of the said Act. In this case, it is not in dispute that the amounts were deposited prior to 2004. It is also not in dispute that consequent upon the final order of the CESTAT-Bangalore the amounts were refunded to the appellant within three months from the date of communication of the order. The appellant seeks interest on the amount which has been refunded reckoning from the date of or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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