https://www.taxtmi.com/caselaws?id=107703 Amounts deposited as duty pending appeal were treated as duty, so once refund became due under the earlier appellate orders, delay beyond the prescribed period attracted interest under Section 11BB. The argument based on a stay order under Section 35F was held irrelevant to entitlement to refund interest. Interest was therefore payable on the delayed refund of the duty amounts deposited by the appellants. en-us Tue, 08 Apr 2003 00:00:00 +0530 Mon, 26 Mar 2012 10:40:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107703 Amounts deposited as duty pending appeal were treated as duty, so once refund became due under the earlier appellate orders, delay beyond the prescribed period attracted interest under Section 11BB. The argument based on a stay order under Section 35F was held irrelevant to entitlement to refund interest. Interest was therefore payable on the delayed refund of the duty amounts deposited by the appellants. Case-Laws Central Excise Tue, 08 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107703