https://www.taxtmi.com/caselaws?id=361755 The Tribunal allowed the appeal filed by the assessee regarding the refund claim and dismissed the appeal filed by the Revenue concerning the entitlement to interest on the refund of the penalty amount. The assessee was held entitled to the refund claim as no demand was pending against them, leading to the rejection of the refund claim being set aside. Additionally, the Tribunal ruled that the assessee was entitled to interest on the refund of the pre-deposit penalty amount, as the penalty amount paid was considered a pre-deposit under Section 11B of the Central Excise Act, 1944. en-us Fri, 08 Jun 2018 00:00:00 +0530 Thu, 14 Jun 2018 06:50:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361755 The Tribunal allowed the appeal filed by the assessee regarding the refund claim and dismissed the appeal filed by the Revenue concerning the entitlement to interest on the refund of the penalty amount. The assessee was held entitled to the refund claim as no demand was pending against them, leading to the rejection of the refund claim being set aside. Additionally, the Tribunal ruled that the assessee was entitled to interest on the refund of the pre-deposit penalty amount, as the penalty amount paid was considered a pre-deposit under Section 11B of the Central Excise Act, 1944. Case-Laws Central Excise Fri, 08 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361755