https://www.taxtmi.com/caselaws?id=209141 The Tribunal allowed the appeal, setting aside the Commissioner(Appeals) order and reinstating the original authority's decision of May 2005, denying the payment of interest on the pre-deposit. The Tribunal emphasized that no formal application for refund was made under Section 11B, and the submissions by the Respondents did not constitute a valid refund claim. Consequently, the grant of interest under Section 11BB was deemed not applicable in this case. en-us Tue, 29 Mar 2011 00:00:00 +0530 Sat, 30 Apr 2016 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209141 The Tribunal allowed the appeal, setting aside the Commissioner(Appeals) order and reinstating the original authority's decision of May 2005, denying the payment of interest on the pre-deposit. The Tribunal emphasized that no formal application for refund was made under Section 11B, and the submissions by the Respondents did not constitute a valid refund claim. Consequently, the grant of interest under Section 11BB was deemed not applicable in this case. Case-Laws Central Excise Tue, 29 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209141