https://www.taxtmi.com/caselaws?id=113146 A pre-deposit made for an appeal under the Central Excise Act was required to be refunded when the appellant succeeded, and the appellate authority had to decide the refund claim on the material already before it. The Commissioner (Appeals) had no power to remand the matter for reconsideration by the original authority in these circumstances, so the remand was unsustainable. Where refund of the pre-deposit was delayed, interest was payable on the belated refund, and denial of interest was contrary to the settled legal position. The assessee was therefore entitled to refund of the pre-deposit with interest. en-us Tue, 26 Aug 2003 00:00:00 +0530 Fri, 04 May 2012 10:34:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113146 A pre-deposit made for an appeal under the Central Excise Act was required to be refunded when the appellant succeeded, and the appellate authority had to decide the refund claim on the material already before it. The Commissioner (Appeals) had no power to remand the matter for reconsideration by the original authority in these circumstances, so the remand was unsustainable. Where refund of the pre-deposit was delayed, interest was payable on the belated refund, and denial of interest was contrary to the settled legal position. The assessee was therefore entitled to refund of the pre-deposit with interest. Case-Laws Central Excise Tue, 26 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113146