https://www.taxtmi.com/caselaws?id=121961 The Tribunal rejected the appellant's claim for interest on a refund amount from the date of deposit, holding that interest should be calculated from the finality of the Order-in-Appeal dated 29-8-2003. The case clarified the applicability of Section 11B of the Central Excise Act, 1944, exempting the time limit due to pre-deposit under Section 35F. The finality of the Order-in-Appeal was deemed crucial for interest calculation, distinguishing the case from those involving Writ Petitions under Article 226. The Tribunal upheld the Commissioner (Appeals)' decision, emphasizing legal principles and specific circumstances. en-us Tue, 02 Jan 2007 00:00:00 +0530 Tue, 07 Aug 2012 15:35:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121961 The Tribunal rejected the appellant's claim for interest on a refund amount from the date of deposit, holding that interest should be calculated from the finality of the Order-in-Appeal dated 29-8-2003. The case clarified the applicability of Section 11B of the Central Excise Act, 1944, exempting the time limit due to pre-deposit under Section 35F. The finality of the Order-in-Appeal was deemed crucial for interest calculation, distinguishing the case from those involving Writ Petitions under Article 226. The Tribunal upheld the Commissioner (Appeals)' decision, emphasizing legal principles and specific circumstances. Case-Laws Central Excise Tue, 02 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121961