Case Law Details
Cubex Tubings Limited Vs The Commissioner of Central Tax (CESTAT Hyderabad)
In the present case, section 35F of the Excise Act, as it stood prior to 06.08.2014, provides for payment of interest only if the pre-deposit amount is not refunded within a period three months from the date of communication of the order to adjudicating authority.
Facts-
The appellant had sought refund of an amount of Rs. 32 lakhs and Rs. 84 lakhs deposited by the appellant in the two appeals filed before the Tribunal towards the pre-deposit amount required to be deposited under section 35F of the Excise Act as the appeals were ultimately allowed by the Tribunal by order dated 28.02.2019. The Deputy Commissioner directed for refund of the pre-deposit amount, but rejected the claim for interest for the reason that section 35F of the Excise Act, as it stood prior to 06.08.2014, would be applicable and not the amended provisions. The Deputy Commissioner found, as a fact in both the matters, that the refund had been sanctioned within three months from the date it was claimed and, therefore, interest would not be payable. The appeals filed by the appellant before the Commissioner (Appeals) were also rejected for this reason.
Conclusion-
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