https://www.taxtmi.com/caselaws?id=765192 The CESTAT Allahabad dismissed the appellant's claim for interest on a pre-deposit refund. The appellant made a deposit in 2012 under Section 35F of the Central Excise Act, which was refunded in 2018 following a favorable appellate decision. The tribunal held that under Section 35FF as it existed at the time of deposit, interest was payable only after three months from communication of the appellate order. Since the refund was made within the statutory period, no interest was due from the date of deposit, despite the appellant's reliance on various tribunal decisions favoring such interest claims. en-us Mon, 27 Jan 2025 00:00:00 +0530 Tue, 28 Jan 2025 08:24:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765192 The CESTAT Allahabad dismissed the appellant's claim for interest on a pre-deposit refund. The appellant made a deposit in 2012 under Section 35F of the Central Excise Act, which was refunded in 2018 following a favorable appellate decision. The tribunal held that under Section 35FF as it existed at the time of deposit, interest was payable only after three months from communication of the appellate order. Since the refund was made within the statutory period, no interest was due from the date of deposit, despite the appellant's reliance on various tribunal decisions favoring such interest claims. Case-Laws Central Excise Mon, 27 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765192