https://www.taxtmi.com/caselaws?id=123307 Duty and penalty deposited during the pendency of an appeal, and appropriated by the department, were treated as a pre-deposit linked to the appellate proceedings. The applicable principle was that such pre-deposits must be returned within three months from the date of disposal of the appeal, and interest on delayed refund becomes payable only after that period. An earlier grant of interest from a prior date was incorrect on these facts, so the interest direction was modified to run only after the stipulated three-month period from appellate disposal. en-us Tue, 22 Jan 2008 00:00:00 +0530 Tue, 11 Sep 2012 16:09:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123307 Duty and penalty deposited during the pendency of an appeal, and appropriated by the department, were treated as a pre-deposit linked to the appellate proceedings. The applicable principle was that such pre-deposits must be returned within three months from the date of disposal of the appeal, and interest on delayed refund becomes payable only after that period. An earlier grant of interest from a prior date was incorrect on these facts, so the interest direction was modified to run only after the stipulated three-month period from appellate disposal. Case-Laws Central Excise Tue, 22 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123307