https://www.taxtmi.com/caselaws?id=441868 The Tribunal held that the refund of pre-deposit made for appeal should be granted within 3 months of the Tribunal's order, irrespective of whether the matter is finalized on merit or remanded. The department is liable to pay interest if the refund is delayed beyond this period. The Tribunal referred to relevant circulars and case law supporting the refund of pre-deposit with interest once the appeal is allowed, even if remanded. Consequently, the Tribunal set aside the previous order, allowed the appeal, and granted interest from 3 months after the Tribunal's order until the refund was issued. en-us Fri, 18 Aug 2023 00:00:00 +0530 Sat, 19 Aug 2023 10:13:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441868 The Tribunal held that the refund of pre-deposit made for appeal should be granted within 3 months of the Tribunal's order, irrespective of whether the matter is finalized on merit or remanded. The department is liable to pay interest if the refund is delayed beyond this period. The Tribunal referred to relevant circulars and case law supporting the refund of pre-deposit with interest once the appeal is allowed, even if remanded. Consequently, the Tribunal set aside the previous order, allowed the appeal, and granted interest from 3 months after the Tribunal's order until the refund was issued. Case-Laws Central Excise Fri, 18 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441868