https://www.taxtmi.com/caselaws?id=430580 The Tribunal ruled in favor of the appellant, holding that they were entitled to interest on the refund amount from the date of the refund application. The Tribunal found that the amount in question was not yet determined as the appellant's liability, and the Department had no authority to retain the pre-deposit amount. It also concluded that the Commissioner (Appeals) had wrongly applied Section 35FF, setting aside the order and allowing the appeal with the appellant entitled to interest on the refund amount from the date of the refund application. en-us Wed, 16 Nov 2022 00:00:00 +0530 Wed, 23 Nov 2022 08:31:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430580 The Tribunal ruled in favor of the appellant, holding that they were entitled to interest on the refund amount from the date of the refund application. The Tribunal found that the amount in question was not yet determined as the appellant's liability, and the Department had no authority to retain the pre-deposit amount. It also concluded that the Commissioner (Appeals) had wrongly applied Section 35FF, setting aside the order and allowing the appeal with the appellant entitled to interest on the refund amount from the date of the refund application. Case-Laws Service Tax Wed, 16 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430580