https://www.taxtmi.com/caselaws?id=346103 The tribunal held that the limitation under Section 11B of the Central Excise Act does not apply to pre-deposits made under Section 35F for availing the right of appeal. Refunds of such pre-deposits are not subject to Section 11B and are to be granted upon appeal success. Interest under Section 11BB is not applicable if the refund is rejected within three months of the application. Consequently, the refund of the pre-deposit was allowed, while the request for interest on the pre-deposit was denied. en-us Wed, 02 Aug 2017 00:00:00 +0530 Fri, 04 Aug 2017 07:06:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346103 The tribunal held that the limitation under Section 11B of the Central Excise Act does not apply to pre-deposits made under Section 35F for availing the right of appeal. Refunds of such pre-deposits are not subject to Section 11B and are to be granted upon appeal success. Interest under Section 11BB is not applicable if the refund is rejected within three months of the application. Consequently, the refund of the pre-deposit was allowed, while the request for interest on the pre-deposit was denied. Case-Laws Central Excise Wed, 02 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346103