https://www.taxtmi.com/caselaws?id=353688 The appeal was allowed as the Member (Judicial) held that interest must be paid to the appellant on the refund amount of a pre-deposit debited through the cenvat account, as mandated by Section 35FF of the Central Excise Act, 1944. The denial of interest by the adjudicating authority and the First Appellate Authority was overturned, emphasizing the clear language of the statute and the unsustainable reasoning based on the absence of loss to the appellants. The impugned order was set aside, and the appellant was granted the interest on the refund amount. en-us Thu, 09 Nov 2017 00:00:00 +0530 Wed, 10 Jan 2018 08:25:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353688 The appeal was allowed as the Member (Judicial) held that interest must be paid to the appellant on the refund amount of a pre-deposit debited through the cenvat account, as mandated by Section 35FF of the Central Excise Act, 1944. The denial of interest by the adjudicating authority and the First Appellate Authority was overturned, emphasizing the clear language of the statute and the unsustainable reasoning based on the absence of loss to the appellants. The impugned order was set aside, and the appellant was granted the interest on the refund amount. Case-Laws Service Tax Thu, 09 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353688