https://www.taxtmi.com/caselaws?id=335381 Interest on delayed refund of a pre-deposit becomes payable where the refund is not sanctioned within three months of the Tribunal's final order. The amount was treated as a pre-deposit made during investigation, not as regular duty payment, so the three-month period for refund applied. The absence of a separate claim did not defeat interest, because liability arises automatically for delay beyond the prescribed period. Interest was therefore payable from three months after the final order until the refund was actually sanctioned and paid. en-us Fri, 28 Oct 2016 00:00:00 +0530 Thu, 01 Dec 2016 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335381 Interest on delayed refund of a pre-deposit becomes payable where the refund is not sanctioned within three months of the Tribunal's final order. The amount was treated as a pre-deposit made during investigation, not as regular duty payment, so the three-month period for refund applied. The absence of a separate claim did not defeat interest, because liability arises automatically for delay beyond the prescribed period. Interest was therefore payable from three months after the final order until the refund was actually sanctioned and paid. Case-Laws Central Excise Fri, 28 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335381