https://www.taxtmi.com/forum/issue?id=115418 Amendment to section 35FF altered interest on pre-deposits to run from deposit date to payment date, while a transitional proviso preserves the pre-amendment accrual rule for deposits made before the amendment. This creates differing interest entitlement based on deposit date: pre-commencement deposits may attract interest only if refunds are not paid within the pre-amendment post-decision timeframe. Administrative guidance requires prompt refund with interest where appeals are decided in favour of appellants, and judicial challenges have debated whether interest accrues from the date an appeal is allowed. en-us Tue, 10 Sep 2019 13:00:39 +0530 Thu, 23 Jan 2025 15:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115418 Amendment to section 35FF altered interest on pre-deposits to run from deposit date to payment date, while a transitional proviso preserves the pre-amendment accrual rule for deposits made before the amendment. This creates differing interest entitlement based on deposit date: pre-commencement deposits may attract interest only if refunds are not paid within the pre-amendment post-decision timeframe. Administrative guidance requires prompt refund with interest where appeals are decided in favour of appellants, and judicial challenges have debated whether interest accrues from the date an appeal is allowed. Discussion-Forum Service Tax Tue, 10 Sep 2019 13:00:39 +0530 https://www.taxtmi.com/forum/issue?id=115418