https://www.taxtmi.com/caselaws?id=271583 Refund entitlement on a pre-deposit accrued when the assessee succeeded in appeal, and taking credit of the amount in the Cenvat account before a formal sanction order was treated as only a procedural lapse. The refund was not dependent on a separate application in those circumstances, because the department had already been informed and the appellate order had established the entitlement. The governing position on delayed refund, including the statutory scheme under section 35FF, supported interest where the refund was delayed. On these facts, interest was not recoverable and the Revenue's demand was unsustainable. en-us Thu, 12 Nov 2015 00:00:00 +0530 Wed, 04 May 2016 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271583 Refund entitlement on a pre-deposit accrued when the assessee succeeded in appeal, and taking credit of the amount in the Cenvat account before a formal sanction order was treated as only a procedural lapse. The refund was not dependent on a separate application in those circumstances, because the department had already been informed and the appellate order had established the entitlement. The governing position on delayed refund, including the statutory scheme under section 35FF, supported interest where the refund was delayed. On these facts, interest was not recoverable and the Revenue's demand was unsustainable. Case-Laws Central Excise Thu, 12 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271583