https://www.taxtmi.com/caselaws?id=427186 The Tribunal held that the unamended provisions of Section 35FF applied, and since the refund was made within three months, no interest was payable on the delayed refund of the pre-deposit amount. The Tribunal set aside the Commissioner's order directing payment of interest under the amended provisions, rejecting the respondent's cross-objection for a higher interest rate. The Department's appeal was allowed. en-us Fri, 02 Sep 2022 00:00:00 +0530 Sat, 03 Sep 2022 07:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427186 The Tribunal held that the unamended provisions of Section 35FF applied, and since the refund was made within three months, no interest was payable on the delayed refund of the pre-deposit amount. The Tribunal set aside the Commissioner's order directing payment of interest under the amended provisions, rejecting the respondent's cross-objection for a higher interest rate. The Department's appeal was allowed. Case-Laws Service Tax Fri, 02 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427186