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7.10 In the mater mentioned in para 7.9 above I am of the opinion that refund of any deposit can be considered only after complete verification by the department. In the matter I find that in the matter, firstly the appellant M/s RMG had mentioned that the deposit of this amount of Rs. 10,53,750/- escaped to be brought to the notice of Hon'ble CESTAT. Subsequently, they filed a separate refund for this Excise Appeal No.70195 of 2024 amount and mentioned that this amount was deposited by them and that w.e.f 01.07.2017 they migrated to GST and the closing balance of June 2017" was transferred to GST regime. They have argued that this amount has not been credited to PLA nor utilized for discharging any dues. I also see that the Lower authority has categorically mentioned that the appellant has not explained as to why this amount was deposited by the appellant. Further I also observe that the refund in the matter placed before me pertains to Final Order No. A/70670-70703/2017- EX(DB) dated 11.05.2017 of CESTAT which has set aside the demand. The refund claimed by the appellant in the first place was consequent to the said Final Order. I am thus of the considered opinion that a detailed verification of the deposit of Rs.10,53,750/- and admissibility of refund required by the Adjudicating Authority. In the facts and circumstances of the mater, I am of the opinion that the best legal recourse will be to remand this aspect of the case to the Original Authority for reconsideration after granting proper opportunity to the appellant to represent his case and if need be to call for a detailed report from the field formation in the matter 7.11The contention of M/s RMG that payment of interest @6% by the Lower Authority is not proper and was required to be paid at 12% as settled by CESTAT in the case of Commissioner Vs Parle Agro P.Ltd vide Final Order No.70180-181/2021 dated 25.05.2021, does not appear to be acceptable and proper. In this regard I find the government has specified 6% as the rate of interest for delayed refund of pre-deposit under Section 35FF of the Central Excise Act, 1944 as per Notification No.24/2014- CE(NT) dated 12.08.2014.