https://www.taxtmi.com/caselaws?id=2611 A pre-deposit made as a condition for hearing an appeal under the Central Excise Act, 1944 is refundable with interest when the assessee succeeds. The position had already been settled by an earlier Supreme Court decision, and the subsequent CBEC circular also accepted payment of interest on delayed refund of such pre-deposit. The operative effect is that the assessee is entitled to refund together with interest, not merely return of the deposited amount. en-us Thu, 25 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 09:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2611 A pre-deposit made as a condition for hearing an appeal under the Central Excise Act, 1944 is refundable with interest when the assessee succeeds. The position had already been settled by an earlier Supreme Court decision, and the subsequent CBEC circular also accepted payment of interest on delayed refund of such pre-deposit. The operative effect is that the assessee is entitled to refund together with interest, not merely return of the deposited amount. Case-Laws Central Excise Thu, 25 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2611