https://www.taxtmi.com/caselaws?id=342296 The assessee was not required to file a separate refund application as per CBEC Circular No.802/35/2004-CX, and the amount paid under Section 35(N) was considered a pre-deposit. The assessee was entitled to claim interest from three months after the court order until realization of the refund amount. The High Court ruled in favor of the assessee, dismissing the Revenue's objections and allowing the appeal by the assessee while dismissing the appeal by the Revenue. en-us Wed, 01 Mar 2017 00:00:00 +0530 Thu, 04 Jan 2018 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342296 The assessee was not required to file a separate refund application as per CBEC Circular No.802/35/2004-CX, and the amount paid under Section 35(N) was considered a pre-deposit. The assessee was entitled to claim interest from three months after the court order until realization of the refund amount. The High Court ruled in favor of the assessee, dismissing the Revenue's objections and allowing the appeal by the assessee while dismissing the appeal by the Revenue. Case-Laws Central Excise Wed, 01 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342296