https://www.taxtmi.com/caselaws?id=752219 CESTAT New Delhi dismissed appellant's appeal regarding re-quantification of interest on pre-deposit refund. The tribunal held that pre-deposits made during February/March 2006 and May 2013 must be governed by pre-amended Section 35(FF) of CEA 1944, which provides interest payment only after three months from order communication date. Despite subsequent amendments, the proviso mandates that pre-deposits made before 06.08.2014 remain subject to original provisions. CESTAT, being statutory creature, cannot exceed statutory boundaries. The tribunal found no infirmity in the impugned order and upheld existing interest calculation methodology. en-us Thu, 02 May 2024 00:00:00 +0530 Sat, 04 May 2024 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752219 CESTAT New Delhi dismissed appellant's appeal regarding re-quantification of interest on pre-deposit refund. The tribunal held that pre-deposits made during February/March 2006 and May 2013 must be governed by pre-amended Section 35(FF) of CEA 1944, which provides interest payment only after three months from order communication date. Despite subsequent amendments, the proviso mandates that pre-deposits made before 06.08.2014 remain subject to original provisions. CESTAT, being statutory creature, cannot exceed statutory boundaries. The tribunal found no infirmity in the impugned order and upheld existing interest calculation methodology. Case-Laws Central Excise Thu, 02 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752219