https://www.taxtmi.com/caselaws?id=751049 CESTAT held that appellant was entitled to interest on pre-deposit refund from date of Tribunal's favorable decision (24.10.2013), not from deposit dates or three months after claim filing. Drawing analogy from Section 11B Central Excise Act, interest becomes payable if pre-deposit not refunded within three months of Tribunal's disposal. Court rejected department's argument that SC's 123-day stay order suspended interest liability, ruling stay orders don't confer additional rights on applying party. Appeal allowed, impugned order set aside. en-us Thu, 04 Apr 2024 00:00:00 +0530 Fri, 05 Apr 2024 09:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751049 CESTAT held that appellant was entitled to interest on pre-deposit refund from date of Tribunal's favorable decision (24.10.2013), not from deposit dates or three months after claim filing. Drawing analogy from Section 11B Central Excise Act, interest becomes payable if pre-deposit not refunded within three months of Tribunal's disposal. Court rejected department's argument that SC's 123-day stay order suspended interest liability, ruling stay orders don't confer additional rights on applying party. Appeal allowed, impugned order set aside. Case-Laws Service Tax Thu, 04 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751049