TMI Blog2022 (9) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... llant is entitled for the refund of the amount of pre-deposit thereof alongwith the interest at the applicable rate from the date of deposit till the date of realisation - Appeal allowed. - SERVICE TAX APPEAL No. 51143 of 2022 - FINAL ORDER No. 50782/2022 - Dated:- 29-8-2022 - DR.RACHNA GUPTA, MEMBER (JUDICIAL) Mr. Z.U. Alvi, Advocate for the appellant Mr. Mahesh Bhardwaj, Authorized Representative for the Respondent ORDER Present appeal has been filed to assail the order in appeal No.30-2021-22 dated 30th June, 2021 vide which the order rejecting the refund claim for an amount of Rs.4,63,934/- has been confirmed. The facts in brief giving rise to impugned appeal are as follows:- The appellants are engaged in providing mining services to M.P. State Mining Corporation Ltd. Acting on an intelligence that the inquiry was initiated by Directorate of Central Excise Intelligence Regional Unit, Indore and it was observed that the appellants have provided taxable service since 1st June, 2007 to 31st March, 2011 at Megnagar Mines of the aforementioned Corporation. However, they neither got themselves registered nor have discharged their service tax liability for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oo within a period of three months from the date of the order of the final authority/ CESTAT. With these submissions, ld. Counsel has prayed for the order under challenge to be set aside and the appeal to be allowed. 4. To rebut these submissions ld. D.R. has impressed upon the reasonableness of the findings arrived at by Commissioner (Appeals) when Commissioner (Appeals) has justified the applicability of Circular No.984/08/2014-CX dated 16.09.2014 wherein it has been clarified that in case of partial confirmation of demand the adjustments from the deposits can be made. The appeal is accordingly prayed to be dismissed. 5. After hearing the rival contentions and perusing the record, I observe and hold as follows:- Duty demand for an amount of Rs.2,83,436/- alongwith the interest and the penalty to such an amount as mentioned in order of original adjudicating authority dated 07.01.2021 has been confirmed against the appellant, pursuant to the final order of this Tribunal dated 14.11.2019 but for the normal period of demand and the remaining demand for extended period was set aside. Irrespective of said partial confirmation, the issue in the present adjudication is only with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iterated that in terms of Hon'ble Supreme Court's order such pre-deposit must be returned within 3 months from the date of the order passed by the Appellate Tribunal/Court or other Final Authority unless there is a stay on the order of the Final Authority/CESTAT/Court, by a superior Court. 5. Delay beyond this period of three months in such cases will be viewed adversely and appropriate disciplinary action will be initiated against the concerned defaulting officers. All concerned are requested to note that default will entail an interest liability, if such liability accrues by reason of any orders of the CESTAT/ Court, such orders will have to be complied with and it may be recoverable from the concerned officers. 2. Circular No.1053/02/2017-CX (F.No.96/I/2017-CX.I) dated 10.03.2017 wherein it is mentioned as follows:- Master Circular on Show Cause Notice, Adjudication and Recovery. 26. Refund of pre-deposits : (i) Where the appeal is decided in favour of the party /assessee, he shall be entitled to refund of the amount deposited along with the interest at the prescribed rate from the date of making the deposit to the date of refund in terms of Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No appeal filed against an order in appeal issued by a Commissioner (Appeals) confirming the demand for the first time Recovery to be initiated after expiry of statutory period of 90 days for filing appeal from the date of communication of order. 5. Circular No.1035/23/2016-CX (F. No. 208/ 36/ 2012-CX.6) dated 04.07.2016 wherein it is mentioned as follows:- 2.0 3.1 However, Hon'ble High Court of Punjab and Haryana judgment in case of M/s PML Industries Ltd. Vs Commissioner of Central Excise [2013-TIOL-201-HC-P H-CX] pronounced that during the pendency of stay, irrespective of the conduct of the assessee, no recovery could be made. In para 46, Hon'ble Court observed that:- ...we are of the opinion that right of consideration in appeal on an application for waiver of pre-deposit, is a right conferred by the Statute and such right cannot be defeated on the basis of Circular... . 3.2 SLP filed by the Department [SLP (Civil) 765/2014] against the judgment of Hon'ble High Court of Punjab and Haryana, has been dismissed by the Hon'ble Supreme Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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