https://www.taxtmi.com/caselaws?id=434259 Interest on refund of a pre-deposit made for appellate proceedings was payable from the date of deposit, because such payment is treated as a statutory pre-condition for pursuing the remedy and not as an ordinary refund claim. The Tribunal relied on existing precedent, the governing statutory scheme, and the Board circular to hold that interest accrues from the date the amount was deposited, rather than only after three months from the refund application. en-us Tue, 07 Feb 2023 00:00:00 +0530 Mon, 20 Feb 2023 21:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434259 Interest on refund of a pre-deposit made for appellate proceedings was payable from the date of deposit, because such payment is treated as a statutory pre-condition for pursuing the remedy and not as an ordinary refund claim. The Tribunal relied on existing precedent, the governing statutory scheme, and the Board circular to hold that interest accrues from the date the amount was deposited, rather than only after three months from the refund application. Case-Laws Central Excise Tue, 07 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434259