Interest payable u/s 35FF as pre-deposit amount not refunded within prescribed limit

HEG Ltd. Vs Commissioner, CGST, Division-III, Bhopal (CESTA Delhi) CESTAT Delhi held that interest @6% per annum is payable u/s 35FF of the Excise Act in case the amount of pre-deposit is not refunded within three months of the date of communication of the order of the Tribunal. Facts- M/s. HEG Limited has filed this appeal to assail the order dated 23.08.2018 passed by the Commissioner (Appeals) that modifies the order dated 14.05.2018 passed by the Assistant Commissioner on the letter submitted by the appellant on 26.03.2018 (received by the department on 19.04.2018) for a refund of an amoun...