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of <h1>Supreme Court rules on refundability of pre-deposit under Central Excise Act, 1944</h1> The Supreme Court of India dismissed the appeals regarding the refundability of pre-deposit made under the Central Excise Act, 1944, with parties bearing ... Interest – Question arises when the assessee being successful in a case entitle for interest on refund of pre-deposit made as a condition precedent for the hearing the appeal – Held, yes The Supreme Court of India dismissed the appeals regarding the refundability of pre-deposit made under the Central Excise Act, 1944, citing a previous judgment and a circular by the Central Board of Excise & Customs. The parties are to bear their own costs.
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