https://www.taxtmi.com/caselaws?id=243004 The Tribunal held that the appellant was entitled to interest on pre-deposit after three months from the date of the Tribunal's order. It emphasized that no separate application for refund was necessary, and interest was payable in case of delayed payment. The Tribunal rejected the Revenue's contentions in the ROM application as it was not the correct avenue to challenge the Tribunal's findings. The ROM application was dismissed based on the Board's Circular and the appellant's entitlement to interest on delayed refund. en-us Fri, 02 Mar 2012 00:00:00 +0530 Wed, 12 Apr 2017 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243004 The Tribunal held that the appellant was entitled to interest on pre-deposit after three months from the date of the Tribunal's order. It emphasized that no separate application for refund was necessary, and interest was payable in case of delayed payment. The Tribunal rejected the Revenue's contentions in the ROM application as it was not the correct avenue to challenge the Tribunal's findings. The ROM application was dismissed based on the Board's Circular and the appellant's entitlement to interest on delayed refund. Case-Laws Customs Fri, 02 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243004