https://www.taxtmi.com/caselaws?id=431602 The appellant was entitled to interest on the delayed refund of the pre-deposit under Section 35FF of the Excise Act. The Tribunal held that the deposit made was under Section 35F, not Section 11B, and thus, interest under Section 11BB did not apply. The Tribunal emphasized that pre-deposits under Section 35F are distinct from duty deposits. The appellant's claim for interest was upheld, and the Commissioner (Appeals) was directed to pay interest at a rate of six percent per annum from three months after the Tribunal's order until the refund date. The appeal was allowed in favor of the appellant. en-us Thu, 15 Dec 2022 00:00:00 +0530 Fri, 16 Dec 2022 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431602 The appellant was entitled to interest on the delayed refund of the pre-deposit under Section 35FF of the Excise Act. The Tribunal held that the deposit made was under Section 35F, not Section 11B, and thus, interest under Section 11BB did not apply. The Tribunal emphasized that pre-deposits under Section 35F are distinct from duty deposits. The appellant's claim for interest was upheld, and the Commissioner (Appeals) was directed to pay interest at a rate of six percent per annum from three months after the Tribunal's order until the refund date. The appeal was allowed in favor of the appellant. Case-Laws Central Excise Thu, 15 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431602