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 Commi

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