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CESTAT dismissed the appeal regarding interest entitlement on pre-deposit under Section 35FF of Central Excise Act, 1944. The tribunal held that the appellant is not entitled to interest from the date of deposit until refund, but may receive interest as prescribed under Sections 11BB or 35FF. The decision relied on precedential rulings, specifically the Division Bench's interpretation in a prior case involving similar pre-deposit interest claims. The tribunal rejected the appellant's contention of interest calculation from deposit date, affirming strict adherence to statutory provisions governing pre-deposit interest calculations.
CESTAT dismissed the appeal regarding interest entitlement on pre-deposit under Section 35FF of Central Excise Act, 1944. The tribunal held that the appellant is not entitled to interest from the date of deposit until refund, but may receive interest as prescribed under Sections 11BB or 35FF. The decision relied on precedential rulings, specifically the Division Bench's interpretation in a prior case involving similar pre-deposit interest claims. The tribunal rejected the appellant's contention of interest calculation from deposit date, affirming strict adherence to statutory provisions governing pre-deposit interest calculations.
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