https://www.taxtmi.com/caselaws?id=411173 The Tribunal held that the appellant was entitled to a refund of the full pre-deposit amount under Section 35 F of the Central Excise Act, 1944, based on the provisions of CBEC Circular No.984/08/2014-CX. The Tribunal clarified that the Circular's conditions must be followed, and the appellant should receive interest at a rate of 12% p.a. on the delayed refund. The decision emphasized the Department's obligation to refund the entire pre-deposit along with interest when successful in appeal, ensuring compliance with statutory provisions. en-us Mon, 19 Jul 2021 00:00:00 +0530 Thu, 19 Aug 2021 04:50:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411173 The Tribunal held that the appellant was entitled to a refund of the full pre-deposit amount under Section 35 F of the Central Excise Act, 1944, based on the provisions of CBEC Circular No.984/08/2014-CX. The Tribunal clarified that the Circular's conditions must be followed, and the appellant should receive interest at a rate of 12% p.a. on the delayed refund. The decision emphasized the Department's obligation to refund the entire pre-deposit along with interest when successful in appeal, ensuring compliance with statutory provisions. Case-Laws Central Excise Mon, 19 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411173