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<h1>Section 35FF of Central Excise Act: Interest on Refunds for Deposits Post-Appellate Orders, Rates Set by Govt.</h1> Section 35FF of the Central Excise Act, 1944, mandates that when an amount deposited under section 35F is refunded following an appellate authority's order, interest is payable to the appellant. This interest rate, set by the Central Government, ranges from five to thirty-six percent per annum, calculated from the deposit date to the refund date. Deposits made before the Finance (No. 2) Act, 2014, remain subject to the previous provisions. The section was amended by the Finance Act, 2008, and further modified by the Finance (No. 2) Act, 2014, altering the interest conditions and timelines for refunds.