9911796707
TMI Blog2021 (8) TMI 751X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal succeeded in appeal vide a Final Order dated 5.7.2018. Thereafter, the appellant filed a refund claim before the jurisdictional Asstt. Commissioner, which was received in the Department on 11.02.2019. The Asstt. Commissioner relying on the Board's Circular No.984/08/2014-CX dated 16.09.2014 adjudicated the refund application as follows:- "4. As per para 3.1 of CBEC Circular No.984/08/2014-CX dated 16.09.2014, payment made during the course of investigation or audit, prior to the date on which appeal is filed, to the extent of 7.5% or 10%, subject to the limit of Rs. 10 crores, can be considered to be deposit made towards fulfilment of stipulation under Section 35 F of the Central Excise Act, 1944. Further as per para 3.2. of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d @ 6% from 23.09.2014 (date of filing before the Tribunal upto grant of refund i.e. 9.4.2019). 3. Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals), who was pleased to uphold the order-in-original further making reference to the Master Circular dated 10.03.2017.Being aggrieved, the appellant is before this Tribunal. 4. Ld. Counsel for the appellant urges that the rate and amount of deposit mentioned under Section 35 F is minimum amount of pre-deposit to be made for acceptance of the appeal by the Commissioner (Appeals) or Tribunal, that there is no stipulation that an appellant shall not make more pre-deposit and/or and the department is duty bound to make the refund of excess pre-deposit immediatel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it made under Section 35F of the Excise Act after August 6, 2014. Further, the rate of interest has been fixed at 6% per annum vide Notification No. 24/2014-CE (NT) dated August 12, 2014." 7. It is further urged that from a plain reading of Section 35 FF (as amended), it is explicit that the full amount of pre-deposit even if it is more than the minimum prescribed under Section 35 F has to be refunded by the Department, when an assessee is successful in appeal, along with interest from the date of deposit till the date of refund. 8. Accordingly, ld. Counsel prays for allowing their appeal with consequential benefits. 9. Ld. Authorised Representative for the Respondent - Department relies on the impugned order. He relies on the rul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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