[Order]. - The point in dispute in the present appeals is as to whether the pre-deposit made as a condition precedent for the hearing of the appeals under the Central Excise Act, 1944 was, on the assessee being ultimately successful, refundable to the assessee with interest. The said point is concluded by a judgment of this Court in the case of Commissioner of Central Excise, Hyderabad v. I.T.C. Ltd. - 2005 (179) E.L.T. 15 decided on 2nd December 2004. Moreover, subsequent to the said judgment, the Central Board of Excise & Customs has also issued a circular bearing No. 802/35/2004-CX., dated 8th December 2004 allowing payment of interest on delayed refund of amount of pre-deposit.
2. In view of what has been stated above, these appeals are dismissed leaving the parties to bear their own costs.