https://www.taxtmi.com/caselaws?id=446427 CESTAT Allahabad allowed the appeal regarding refund claims for interest. The appellant had deposited Rs.1,00,00,000/- as directed by HC on 08.07.2014, prior to Finance (No 2) Act, 2014 commencement. The appeal was filed on 27.08.2014 after the amended Section 35F took effect. The Tribunal held that the date of filing appeal determines applicability of amended provisions, not the deposit date or original order date. The amount deposited per HC direction was treated as mandatory pre-deposit under amended Section 35F. The proviso to Section 35FF was deemed inapplicable. The adjudicating authority's denial of interest refund was set aside. en-us Fri, 22 Sep 2023 00:00:00 +0530 Tue, 05 Dec 2023 07:35:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446427 CESTAT Allahabad allowed the appeal regarding refund claims for interest. The appellant had deposited Rs.1,00,00,000/- as directed by HC on 08.07.2014, prior to Finance (No 2) Act, 2014 commencement. The appeal was filed on 27.08.2014 after the amended Section 35F took effect. The Tribunal held that the date of filing appeal determines applicability of amended provisions, not the deposit date or original order date. The amount deposited per HC direction was treated as mandatory pre-deposit under amended Section 35F. The proviso to Section 35FF was deemed inapplicable. The adjudicating authority's denial of interest refund was set aside. Case-Laws Central Excise Fri, 22 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446427