https://www.taxtmi.com/caselaws?id=437286 A pre-deposit under Section 35F of the Central Excise Act, 1944, when returned after a successful appeal, carries interest if the refund is not made within three months from the date it becomes due. The refund of such a pre-deposit is not treated like an ordinary duty refund for denying interest once the stipulated period expires. On the facts noted, the refund became due on the Tribunal's final order allowing the appeal, and interest was payable for the delay until actual refund. en-us Tue, 25 Apr 2023 00:00:00 +0530 Wed, 03 May 2023 08:58:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437286 A pre-deposit under Section 35F of the Central Excise Act, 1944, when returned after a successful appeal, carries interest if the refund is not made within three months from the date it becomes due. The refund of such a pre-deposit is not treated like an ordinary duty refund for denying interest once the stipulated period expires. On the facts noted, the refund became due on the Tribunal's final order allowing the appeal, and interest was payable for the delay until actual refund. Case-Laws Central Excise Tue, 25 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437286