https://www.taxtmi.com/caselaws?id=414461 The Tribunal allowed the appeal, directing the Adjudicating Authority to disburse interest at 12% per annum from the date of deposit till the date of refund, clarifying that entitlement to interest under Section 35FF of the Act on pre-deposit amount post successful appeal is not contingent on the mode of pre-deposit, whether in cash or through cenvat credit. The decision emphasizes adherence to statutory provisions and uniform application of the law in similar cases where interest claims on pre-deposit refunds are disputed based on the payment method. en-us Wed, 27 Oct 2021 00:00:00 +0530 Tue, 09 Nov 2021 08:30:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414461 The Tribunal allowed the appeal, directing the Adjudicating Authority to disburse interest at 12% per annum from the date of deposit till the date of refund, clarifying that entitlement to interest under Section 35FF of the Act on pre-deposit amount post successful appeal is not contingent on the mode of pre-deposit, whether in cash or through cenvat credit. The decision emphasizes adherence to statutory provisions and uniform application of the law in similar cases where interest claims on pre-deposit refunds are disputed based on the payment method. Case-Laws Central Excise Wed, 27 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414461