https://www.taxtmi.com/caselaws?id=760123 CESTAT Allahabad allowed the appeal regarding interest eligibility on pre-deposit amounts under amended Section 35F and 35FF provisions. The appellant deposited amounts in January 2015 (post-06.08.2014) and sought refund with interest after favorable appeal outcome. The tribunal held that since deposits were made after the Finance Act 2014 commencement date, amended Section 35FF provisions applied, entitling the appellant to interest from deposit date to refund date as clarified by Board Circular 1053/02/2017-CX. The impugned order was set aside. en-us Tue, 15 Oct 2024 00:00:00 +0530 Thu, 17 Oct 2024 09:24:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760123 CESTAT Allahabad allowed the appeal regarding interest eligibility on pre-deposit amounts under amended Section 35F and 35FF provisions. The appellant deposited amounts in January 2015 (post-06.08.2014) and sought refund with interest after favorable appeal outcome. The tribunal held that since deposits were made after the Finance Act 2014 commencement date, amended Section 35FF provisions applied, entitling the appellant to interest from deposit date to refund date as clarified by Board Circular 1053/02/2017-CX. The impugned order was set aside. Case-Laws Service Tax Tue, 15 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760123