The appellant was entitled to interest on the refunded amounts...

The appellant was entitled to interest on the refunded amounts following the final adjudication in their favor; however, the interest entitlement is governed strictly by statutory provisions under Sections 35FF and 11BB of the Central Excise Act. The tribunal held that interest accrues only after three months from the receipt of the refund claim application, not from the date of deposit or refund, as the statute prescribes. The appellant's claim for interest from the date of deposit was rejected, aligning with the proviso to Section 35FF applicable to deposits made before the Finance (No. 2) Act, 2014. Reliance on judicial principles allowing interest in the absence of statutory provisions was deemed inapposite, given the explicit statutory framework governing interest in this case. Consequently, the appeal was dismissed, affirming that interest must be paid in accordance with the prescribed statutory timeline and rates.

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