https://www.taxtmi.com/caselaws?id=379110 Interest on a pre-deposit made before the 2014 substitution of section 35FF of the Central Excise Act was governed by the earlier provision, which allowed interest only if the refundable amount was not returned within three months from communication of the appellate order to the adjudicating authority. The substituted provision, granting interest from the date of deposit until refund, was expressly made subject to the proviso preserving the earlier regime for amounts deposited before the Finance (No. 2) Act, 2014. As the refund was sanctioned within the three-month period, no interest was payable on the pre-deposit. en-us Thu, 25 Apr 2019 00:00:00 +0530 Sat, 14 Mar 2020 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379110 Interest on a pre-deposit made before the 2014 substitution of section 35FF of the Central Excise Act was governed by the earlier provision, which allowed interest only if the refundable amount was not returned within three months from communication of the appellate order to the adjudicating authority. The substituted provision, granting interest from the date of deposit until refund, was expressly made subject to the proviso preserving the earlier regime for amounts deposited before the Finance (No. 2) Act, 2014. As the refund was sanctioned within the three-month period, no interest was payable on the pre-deposit. Case-Laws Central Excise Thu, 25 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379110