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CESTAT determined the interest calculation on pre-deposit refund under Section 35F of Central Excise Act, 1944. The tribunal held that interest is payable only after three months from the date of appellate order communication, not from the date of deposit. While the appellant was entitled to interest on refunded pre-deposit amounts, the interest calculation must comply with statutory provisions, specifically Section 11BB and the proviso to Section 35FF. The court emphasized that when a statute provides specific interest provisions, judicial discretion is limited to interpreting those provisions. The appeal was ultimately dismissed, confirming the interest calculation methodology prescribed by the statutory framework.
CESTAT determined the interest calculation on pre-deposit refund under Section 35F of Central Excise Act, 1944. The tribunal held that interest is payable only after three months from the date of appellate order communication, not from the date of deposit. While the appellant was entitled to interest on refunded pre-deposit amounts, the interest calculation must comply with statutory provisions, specifically Section 11BB and the proviso to Section 35FF. The court emphasized that when a statute provides specific interest provisions, judicial discretion is limited to interpreting those provisions. The appeal was ultimately dismissed, confirming the interest calculation methodology prescribed by the statutory framework.
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