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        Central Excise

        CESTAT ruled on interest rate calculation for pre-deposit...

        Pre-deposit Refund Interest Rate Set at 6% Under Section 11BB for Clandestine Manufacturing Case

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                CESTAT ruled on interest rate calculation for pre-deposit refunds in a clandestine manufacturing case. The deposited amount, once appropriated against demand, acquired character of duty subject to Section 11B refund provisions. Following Mafatlal Industries precedent, all refund claims must be processed under Central Excise Act framework. The Tribunal affirmed that Section 11BB governs interest payments on refunds, with specific exception under Section 35FF for appeal-related deposits. Interest calculation from deposit date applies only to Section 35F deposits. The adjudicating authority's decision granting 6% interest rate was upheld as compliant with statutory provisions. Appeal dismissed.
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