https://www.taxtmi.com/caselaws?id=441953 A pre-deposit made to pursue a statutory appeal is not tax or duty; it is a deposit linked only to the right of appeal, so the ordinary refund machinery for tax paid does not govern it in the same manner. Once the appeal succeeds, the pre-deposit becomes refundable, and interest runs from the date the refund becomes due after the appellate order. A separate refund application was not a prerequisite for refund or accrual of interest. en-us Mon, 07 Aug 2023 00:00:00 +0530 Mon, 11 Aug 2025 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441953 A pre-deposit made to pursue a statutory appeal is not tax or duty; it is a deposit linked only to the right of appeal, so the ordinary refund machinery for tax paid does not govern it in the same manner. Once the appeal succeeds, the pre-deposit becomes refundable, and interest runs from the date the refund becomes due after the appellate order. A separate refund application was not a prerequisite for refund or accrual of interest. Case-Laws VAT / Sales Tax Mon, 07 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441953