https://www.taxtmi.com/caselaws?id=361250 The Tribunal dismissed the appeal, affirming the Respondent's entitlement to a refund of the pre-deposit amount of Rs. 50 lakh along with interest. The decision was based on the interpretation of Sections 35F and 35FF of the Central Excise Act, 1944, which mandate the deposit of duty pending appeal and address interest on delayed refunds. The Tribunal held that interest liability applies to all refunds, including pre-deposits made before the introduction of Section 35FF, with the interest starting from the date of the Appellate Authority's order. en-us Thu, 17 May 2018 00:00:00 +0530 Sun, 03 Jun 2018 00:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361250 The Tribunal dismissed the appeal, affirming the Respondent's entitlement to a refund of the pre-deposit amount of Rs. 50 lakh along with interest. The decision was based on the interpretation of Sections 35F and 35FF of the Central Excise Act, 1944, which mandate the deposit of duty pending appeal and address interest on delayed refunds. The Tribunal held that interest liability applies to all refunds, including pre-deposits made before the introduction of Section 35FF, with the interest starting from the date of the Appellate Authority's order. Case-Laws Central Excise Thu, 17 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361250