https://www.taxtmi.com/caselaws?id=435979 The Tribunal ruled in favor of the appellant, determining their entitlement to interest on the refunded amount from the respective deposit dates. The Tribunal clarified that the pre-deposit under Section 35F entitled interest from payment till refund, not being classified as duty. Legal precedents, legislative intent, and compliance with judicial protocol supported the appellant's claim for interest, leading to the order being set aside and the appeal allowed. The decision emphasized adherence to established legal principles and precedents in awarding interest on the refunded amount. en-us Mon, 05 Dec 2022 00:00:00 +0530 Sat, 01 Apr 2023 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435979 The Tribunal ruled in favor of the appellant, determining their entitlement to interest on the refunded amount from the respective deposit dates. The Tribunal clarified that the pre-deposit under Section 35F entitled interest from payment till refund, not being classified as duty. Legal precedents, legislative intent, and compliance with judicial protocol supported the appellant's claim for interest, leading to the order being set aside and the appeal allowed. The decision emphasized adherence to established legal principles and precedents in awarding interest on the refunded amount. Case-Laws Central Excise Mon, 05 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435979